| 单词 | Depreciation |
| 释义 | 折舊／貶值 The diminution in the original value of an asset, due to use or obsolescence, over the expected life of such an asset. Various methods are used to calculate and allow for the depreciation of an asset including the reducing balance method, the sinking fund method and the straight line method. Taxation and revenue - An allowable deduction for profit taxation purpose which reduces the amount of a taxpayer’s taxable profits. In Hong Kong, taxpayer can deduct a portion of its capital expenditure on capital assets including industrial buildings, commercial buildings and plant and machinery. Two main conditions must be satisfied for the deduction to be allowed: the expenditure must be capital in nature; and the plant, machinery or building concerned must be used to produce assessable profits that arise in Hong Kong: Inland Revenues Ordinance (Cap 112) ss 34-40. See also Allowable deduction; Assessable income; Depreciable property; Depreciated value; Plant. 因使用或老化而使資產的原本價值在此等資產的預期壽命前減少。可使用各種方法計算及扣除資產折舊，包括遞減餘額法、償債基金法和直線法。 稅收及稅務 - 就利得稅而言，指可扣減納稅人的應課稅利潤款額的可獲寬免的扣除項目。在香港，納稅人可在資本資產（包括工業建築物、商業建築物、及機械與工業裝置）上扣減其部分資本開支。必須符合兩項主要的條件才可獲寬免：有關的開支須具資本的性質；此有關的工業裝置、機械或建築物須用作引致在香港產生的應評稅利潤：《稅務條例》（第112章）第34至40條。另見 Allowable deduction; Assessable income; Depreciable property; Depreciated value; Plant。n. |
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