Article 92 details the 'Reducing Balance' method for pooled assets. The depreciation base for a pool is: (A) the prior year's base minus prior depreciation, plus (B) new capital expenditure in the current year, minus (C) the disposal value of any assets sold from that pool. The annual percentage (from Article 90) is then applied to this net base. For the first tax year under this Law, the starting base is the original cost minus all depreciation previously allowed under the old Company Income Tax Law. This formula ensures that disposal proceeds are automatically accounted for by reducing the future depreciation base.