它们均属于业务资产，是资本性开支。因此从公司税的角度，它们能够被扣除。

它们均属于业务资产，是资本性开支。因此从公司税的角度，它们能够被扣除。比如电梯，它能够透过更换零件保持工作，但不增加其寿命，因此它是个可扣除的开支，通风系统亦是一样的原理。

結果 (英文) 1:

They belong to the business assets are capital expenditures. Therefore, from the perspective of corporate tax, they can be deducted. Such as elevators, through replacement parts to keep it working, but not to increase its life, so it is a deductible expense, ventilation is the same principle.

結果 (英文) 2:

They all belong to business assets, capital expenditure. Therefore, from the perspective of corporate taxes, which can be deducted. For example, the elevator, it can keep working through the replacement parts, but does not increase its life, so it is a deductible expense, the ventilation system is also the same principles.

結果 (英文) 3:

They are all business assets, capital expenditure. So they can be deducted from the corporate tax. Such as an elevator, it can maintain the work through the replacement parts, but does not increase its life, so it is a deductible expenses, ventilation system is the same principle.