If this cost (including the tax penalty) is higher than that applying to alternative sources of funds, the value is negative.

如果这个成本(包括税务惩罚)高于其他来源资金的成本，这一价值就是负的。

youdao

Improving justice is one of Chii Cheng's most important legal thoughts including commuting, abolishing death penalty, mitigating the pain of lawsuit and improving the administration of jail.

改良司法是居正法律思想的重要组成部分，减刑和废除死刑、减轻讼累和改良狱政是其三大举措。

youdao

I know people will concentrate on the controversies surrounding the referee's decisions, including the penalty that gave us a 2-1 lead, but please leave me out of this pointless argument.

我知道人们关注着围绕着裁判的决定而产生的争议，包括那个使我们2：1领先的点球的判罚，但是请让我远离这个毫无意义的争论。

youdao

including torture,public executions, collective punishment, and the imposition of the death penalty for political and religious reasons.

VOA: standard.2009.11.20

The Bulls, who remain unbeaten, took a bonus point for four tries, including a penalty try, and Koen added four conversions, five penalties and his fourth dropped goal in two matches.

BBC: Andrew Mehrtens

He openly showed his disappointment, but after the break all was forgotten as he finally got on the scoresheet, including a penalty, with Lampard this time making way as the victory was assured.

CNN: Chelsea romp to title with eight-goal triumph

Last month India passed a new bill containing harsher punishments, including the death penalty, for rapists.

BBC: Raped five-year-old girl in India's Madhya Pradesh dies