Article 110 details the calculation of a 'balancing allowance' for non-pooled assets. If a capital asset (such as a building or ship) is disposed of and its determined disposal value is lower than its tax 'net value' for that period, the resulting deficit is deemed a balancing allowance. This allowance is treated as a deductible business expense for that accounting period. This mechanism ensures that if a taxpayer realizes an actual loss on the disposal of a capital asset compared to its remaining tax value, they receive full tax relief for that loss.