
不計(jì)折舊的
Internal Revenue Code Section 165 permits a deduction for losses associated with the abandonment of nondepreciable assets. 這樣,在財(cái)務(wù)報(bào)表上對(duì)資產(chǎn)的部分減記,不能導(dǎo)致稅務(wù)上的扣減。
Code Section 165 allows a deduction for the termination of the usefulness of nondepreciable property used in business that is “not compensated for by insurance or otherwise. 法規(guī)第165小節(jié)準(zhǔn)許對(duì)企業(yè)中不計(jì)提折舊的且不能通過保險(xiǎn)或其他方式得到補(bǔ)償?shù)牟辉偈褂玫呢?cái)產(chǎn)進(jìn)行減值處理。