Article 93 specifies that depreciation for an asset pool is only allowed if the business is still operational and at least one asset remains in the pool at the end of the accounting period. If the business ceases or all assets in a pool are gone, different 'balancing' rules apply (per Article 94). Additionally, if the accounting period is not exactly one year or if the business was only carried on for part of the period, the depreciation amount for the pool must be proportionately increased or reduced. This ensures the tax relief accurately matches the period of asset utilization.