An allowance made fora loss in value of property. 折旧对财物价值的损失所作的折扣。
The existing provisions may require the Inland Revenue Department to provide for an over-generous and distorted depreciation allowance claim upon disposal of the building. 现时条文可能令税务局在建筑物变卖时给予过份慷慨及不正确的折旧免税额。
