a: according to article 11 of the enterprise income tax law, when calculating the taxable income, the depreciation of fixed assets calculated by the enterprise in accordance with the regulations is allowed to be deducted. Depreciation deduction shall not be calculated for the following fixed assets: (1) Fixed assets that are not put into use outside houses and buildings; (2) Fixed assets that are leased by way of operating lease; (3) Fixed assets leased by means of financial leasing; (4) Fixed assets that have been fully depreciated and still continue to be used; (5) Fixed assets unrelated to business activities; (six) separate valuation as fixed assets accounted for land; (7) Other fixed assets for which depreciation deduction is not allowed. According to the above regulations, the idle factory buildings of your company are provided to affiliated enterprises for free, which should be classified as fixed assets unrelated to the business activities of our company, so the depreciation of the fixed assets shall not be deducted before the enterprise income tax.