3. Measuring assets net of valuation allowances-for example, obsolescence allowances on inventories and doubtful debts allowances on receivables-is not offsetting.4. An entity undertakes other transactions that do not generate revenue but are incidental to the main revenue-generating activities.5. expenditure related to a provision that is reimbursed under a contractual arrangement with a third party may be netted against the related reimbursement.

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3.計算資產應該是去除沖減后的凈值--例如,庫存中過期物品的沖減,及應收帳款下可能壞帳---無法對沖.4.當一實體實施某種不產生收入的活動,但間接列(錯列)入產生收入的活動費用.5.與第三方合同條款規定的費用退還需取該費用退還凈值.