1. Measuring assets net of valuation allowances-for example, obsolescence allowances on inventories and doubtful debts allowances on receivables-is not offsetting.2. An entity undertakes other transactions that do not generate revenue but are incidental to the main revenue-generating activities.3. expenditure related to a provision that is reimbursed under a contractual arrangement with a third party may be netted against the related reimbursement.

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只是試著翻譯，我不太懂專業(yè)：1估量扣除了估價酌減額的凈資產（酌減額：例如，廢棄財產折扣和可能壞帳折扣）是不能起到補償作用的。2 一個企業(yè)進行不直接產生收益但伴隨產生收益的主要活動而來的交易。3根據和第3方的合同規(guī)定所產生的報銷開支可能抵補相關報銷。