In fact, capitalallowances often higher than depreciation, and it have cash control advantage for capital expenditure.
现实中，资本预留通常高于折旧，因此对于资本开支来说，有现金支配的好处。
2
Stingier capitalallowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.
但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。
3
Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capitalallowances (tax-allowable depreciation) on a 25% reducing balance basis.