Moddai 151-i Kodeksi Andoz. Tarhhoi jubronshavanda va ikhtisori zakhiraho
- Agar mablagi kharojot, zarar va qarzhoi shubhanoki peshtar tarhshuda jubron gardad, mablagi giriftashuda daromadi on davrai andozbandie hisob karda meshavad, ki dar on jubron anjom doda shudaast.
- Agar zakhirahoe, ki nisbat ba onho peshtar mutobiqi moddahoi 115 va 116 Kodeksi mazkur tarh surat girifta shudaast, ikhtisor shavand, mablagi chunin ikhtisor ba daromad dokhil karda meshavad.