折旧

They wrote off 500 for depreciation of machinery.

他们注销了500镑作为机器费。

Internal Revenue Code Section 165 permits a deduction for losses associated with the abandonment of nondepreciable assets.

内部收入法规第165节允许对不计提资产废弃导致损失进行扣除。

In some contexts (the analysis of financial leases, for example) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate.

在某些情境中（例如，赁分），税收挡板被作为安全、名义现流对待，并以一个税后借款或贷款利率贴现。