It is commonly recorded at cost and shown as a deduction from total Stockholders' equity in the balance sheet.

库存股份一般按成本入账，在资产负债表中，应列示为从股东权益总额中扣减的项目。

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It would bar companies from taking a tax deduction for the cost of moving operations to an overseas start-up.

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While you report goods and services received as income, you may also be entitled to take, as a deduction, the cost of goods or services which were bartered in return.

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If the music school sells the violin within three years of your gift (but not during the same calendar year), you (usually) must include the amount your initial deduction exceeded your cost as income in the year of the sale.

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