This often means that reducingbalancedepreciation is used, because this speeds up the expense.
这经常意味那平衡贬值使用减少,因为这加速费用。
2
In other cases the sales proceeds are deducted from the total depreciable balance at the beginning of the year thus reducing total depreciation for the current and future years.
Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances (tax-allowable depreciation) on a 25% reducingbalance basis.