Other fixed assets for which no depreciation may be calculated for deduction.

其他不得计算折旧扣除的固定资产。

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Deductions are either standard or itemized. A standard deduction reduces taxable income by a fixed amount.

扣除分为标准扣除和分项扣除。标准扣除是从应税所得中减去一个固定数额。

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Plate fixed in the keel tooth on deduction and can be demolished.

铝板固定在龙骨扣齿上并可以单独拆卸。

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At the national level the balance of primary incomes makes gross income, i.e. before deduction of consumption of fixed capital, equal to Gross National Income (GNI).

UNESCO: Belarus: Report: Part I: Descriptive Section

With the latter two tests satisfied, all that separates X Co. from a 2012 bonus deduction is the first test: the fact of the bonus liability must be fixed during 2012.

FORBES: When Can An Employer Deduct Accrued But Unpaid Year-End Bonuses To Employees?