Article 99 grants the Tax Authority oversight over how a total sale or insurance sum is divided among various assets. The Authority may approve the apportionment agreed upon between the former owner and the new owner (or insurer). However, if the Authority does not approve the private agreement, it has the legal power to perform its own apportionment of the total sum across the different items. This prevents taxpayers from arbitrarily assigning high values to non-depreciable assets and low values to depreciable ones (or vice versa) to create an artificial tax advantage during a bulk disposal.