Article 111 details the calculation of a 'balancing charge' for non-pooled assets. If the disposal value of such an asset exceeds its tax 'net value' at the time of disposal, the excess amount is deemed a balancing charge. This charge is treated as taxable business income for that accounting period. This process effectively 'claws back' any excess depreciation previously claimed if the asset is sold for more than its remaining tax value, ensuring that only the actual economic depreciation of the asset results in a net tax deduction over time.