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Article 11
When calculating taxable income, enterprises are allowed to deduct depreciation of fixed assets calculated in accordance with the regulations.
The following fixed assets shall not be calculated for depreciation deduction:
(1) Fixed assets other than houses and buildings which have not been put into use
(2) Fixed assets leased in under operating leases;
(3) Fixed assets leased out under finance leases
(4) Fixed assets which continue to be in use even though they have been fully depreciated;
(v) Fixed assets not related to business activities
(vi) Land that is separately valued and accounted for as a fixed asset;
(vii) Other fixed assets that are not allowed to calculate depreciation deduction.
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So companies are not allowed to take depreciation for idle equipment stored in warehouses.