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（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
。谷歌浏览器【最新下载地址】对此有专业解读
The barges were filled and covered with sediment to create a new island for birds including endangered dunlin, curlew, ringed plover and lapwing.，更多细节参见Safew下载
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