Article 98 defines the scope for rules governing the disposal or destruction of capital assets. These rules apply when multiple assets are sold or destroyed together and: (1) a single sale price or insurance compensation amount covers all the involved assets; and (2) the price was fixed by a contract or arrangement between the parties and divided among the assets. This applies whether the assets were sold at once to the same purchaser via one or multiple contracts. This provision ensures that bulk disposals are scrutinized to ensure the value allocated to each individual asset is commercially reasonable for tax purposes.