请教楼主关于“destruction or loss of an asset"的这段话: if all the proceeds are applied for the replacement of the asset within 12months, any gain can be deducted from the cost of the replacement asset. if only part of the proceeds are used, the gain immediately chargeable can be limited to the amount not used. the rest of the gain is then deducted from the cost of the replacement. 看了半天也看不明白呜呜呜呜呜。