written down value meaning in Chinese

减记的价值

As the law now stands , when a commercial or industrial building is disposed of , the difference between the disposal price and the written down value will either be granted as a balancing allowance if disposal price falls below written down value to the taxpayer , or imposed as a balancing charge if disposal price exceeds written down value on the taxpayer
目前法例规定，当商业或工业建筑物资产变卖时，会按其卖价与变卖时折馀价值之间的差额，给予结馀免税额如果卖价低于变卖时折馀价值或徵收结馀课税即卖价高于变卖时折馀价值。