不计折旧的
Internal Revenue Code Section 165 permits a deduction for losses associated with the abandonment of nondepreciable assets. 这样,在财务报表上对资产的部分减记,不能导致税务上的扣减。
Code Section 165 allows a deduction for the termination of the usefulness of nondepreciable property used in business that is “not compensated for by insurance or otherwise. 法规第165小节准许对企业中不计提折旧的且不能通过保险或其他方式得到补偿的不再使用的财产进行减值处理。