Article 77 provides essential definitions for the depreciation of capital assets. A 'Capital Asset' is any tangible or intangible asset eligible for depreciation. 'Machinery and Plant' include fixtures, vehicles, furniture, and software, but exclude ships and aircraft. 'Depreciation Base' is the value determined under Article 92. 'Disposal' is broadly defined to include sale, destruction, or cessation of use. 'Buildings' cover constructions like roads and bridges but exclude land. 'Capital Expenditure' includes the cost of acquisition plus any improvements. These definitions form the technical foundation for calculating annual tax allowances on long-term business investments.