whEn Do somE lEss DEvElopED CountriEs Allow tAx-FrEE invEstmEnt rEsErvEs
A．whEn thE EConomy oF thosE CountriEs is not Doing wEll.
B．At A lAtEr stAgE For invEstmEnt in thosE CountriEs.
C．whEn An unFAvorABlE DEprECiAtion in AllowAnCE is usED.
D．whEn thE propErty oF thE plAnt is writtEn oFF At A lowEr rAtE in thE lAtEr yEArs.