It is implicit that the computation begins with the difference between the amounts receivable for the disposal in point and the historic cost of the asset, including enhancement, etc. (see ¶518-000); the specific computational rules then modify and limit the extent of these amounts. With regard to the modifications and limits applied to these deductions, subject to exceptions, specific reference is made to them being restricted to the following:

(1)certain consideration for the acquisition or provision of the asset (see ¶519-650);

(2)certain expenditure on enhancement (see ¶519-700);

(3)certain expenditure on establishing of defending title to the asset (see ¶519-750);

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