割わり増まし償しょう却きゃく

noun

additional depreciation deduction

A technical accounting term referring to an extra depreciation allowance beyond the normal amount, often used in tax or corporate accounting contexts.

• 中ちゅう小しょう企き業ぎょう向むけの割わり増まし償しょう却きゃく制せい度どが拡かく充じゅうされた。

  The additional depreciation deduction system for small and medium enterprises was expanded.

• この設せつ備び投とう資しには割わり増まし償しょう却きゃくが適てき用ようされる。

  An additional depreciation deduction applies to this capital investment.