Article 94 provides 'clean-up' rules for asset pools. If a business ceases or a pool becomes empty: (1) if the remaining tax value (base) is higher than the disposal proceeds, the difference is a 'balancing allowance' (a deductible expense); (2) if the disposal proceeds exceed the tax value, the difference is a 'balancing charge' (taxable income). In both scenarios, the pool's depreciation base then becomes nil. This ensures that the final tax outcome accurately reflects the total actual cost of the assets (acquisition minus disposal) over their entire period of use by the taxpayer.