| 单词 | Depreciated value |
| 释义 | 折舊價值 For any given time, the cost of a unit of property to the person who owns or owned the property at that time, less the total amount of depreciation (if any) allowed in respect of that unit in assessments of the income of that person for any period prior to that time. In the assessment of profit tax, an annual allowance for depreciation by wear and tear of certain profit producing assets is allowed: Inland Revenue Ordinance (Cap 112) s 37. See also Assessment; Depreciation. 指在任何給定的時間內，就於該段時間內擁有或曾擁有的人的財產單位的費用，減去在該給定時間以前，就評估該人的入息，而獲准予就有關財產作出的總折舊款額(如有的話)。在評估利得稅時，如因若干盈利資產的損耗而折舊，則可給予每年免稅額：《稅務條例》（第112章）第37條。另見 Assessment; Depreciation。 |
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