Article 81 of the KSA Income Tax Law establishes key transitional rules. For assets acquired before the law's effectiveness, their value for group purposes is determined by their original cost less any depreciation previously granted to the taxpayer. This sets the opening value for subsequent depreciation. The Article explicitly prohibits the carry-forward of operational losses incurred before the entry into force of Council of Ministers' Resolution No. (3) of 5/1/1421H. Additionally, any operational losses that a taxpayer incurs during a tax exemption period are also disallowed from being carried forward to future taxable years.