（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。
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。夫子对此有专业解读
This fragmentation hurts portability. Code that performs well on one runtime may behave differently (or poorly) on another, even though it's using "standard" APIs. The complexity burden on runtime implementers is substantial, and the subtle behavioral differences create friction for developers trying to write cross-runtime code, particularly those maintaining frameworks that must be able to run efficiently across many runtime environments.。关于这个话题，safew官方版本下载提供了深入分析
居民自治章程、居民公约以及居民会议或者居民代表会议的决定违反前款规定的，由不设区的市、市辖区的人民政府或者街道办事处责令改正。，详情可参考爱思助手下载最新版本
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