Article 37 specifies amounts that are 'deemed' to be business profits for tax purposes. These include insurance compensation for non-realization of profits and the recovery or waiver of previously deducted expenses (e.g., bad debts or losses). It also includes balancing charges from asset depreciation and gains from the disposal of assets, including goodwill and trademarks. Income from transactions occurring before a business officially commences or before an Omani company is formally incorporated/registered is also deemed as taxable income accruing on the date of commencement or registration.