obsolescence allowance的用法和樣例：
例句
- An allowance made fora loss in value of property.
折舊對財物價值的損失所作的折扣。 - The existing provisions may require the Inland Revenue Department to provide for an over-generous and distorted depreciation allowance claim upon disposal of the building.
現時條文可能令稅務局在建筑物變賣時給予過份慷慨及不正確的折舊免稅額。
