Article 109 defines 'Net Value' for non-pooled capital assets used in business. The net value for any accounting period is calculated as the original capital expenditure incurred by the taxpayer to acquire the asset, minus the total accumulated depreciation allowed under the current Law or the preceding Law of Income Tax on Companies. This net value (equivalent to the tax written-down value) serves as the benchmark for determining whether a balancing charge or allowance is triggered when the asset is eventually sold, destroyed, or otherwise disposed of.