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单词 Depreciable property
释义 可折舊財產
An asset, being plant or articles on which depreciation is or may be allowed in relation to the cost of acquiring that asset. Depreciation is only allowable on items of plant or articles which are used or installed ready for use for the purpose of earning assessable income. See also Articled clerk; Depreciation; Plant.
就取得資產的費用而言, 指在有關資產(生產設備或物品)上允許給予或可允許給予的拆舊。僅准予在用以或裝置以供賺取應評稅入息使用的生產設備或物品上的折舊在為。另見 Articled clerk; Depreciation; Plant。
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更新时间:2025/6/20 14:15:41