[] () an amount of money invested in a new building, machine, etc. that a company can take away from profits before calculating its tax 资本折让额，投资减免额（对企业购买固定资产给予的减免税额）◆The government is to raise capital allowances in order to encourage greater capital investment. 政府即将增加投资减免额以鼓励更多的资本投资。➡tax depreciation