不計折舊的

Internal Revenue Code Section 165 permits a deduction for losses associated with the abandonment of nondepreciable assets. 這樣，在財務報表上對資產(chǎn)的部分減記，不能導致稅務上的扣減。

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)準許對企業(yè)中不計提折舊的且不能通過保險或其他方式得到補償?shù)牟辉偈褂玫呢敭a(chǎn)進行減值處理。