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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只是试着翻译，我不太懂专业：1估量扣除了估价酌减额的净资产（酌减额：例如，废弃财产折扣和可能坏帐折扣）是不能起到补偿作用的。2 一个企业进行不直接产生收益但伴随产生收益的主要活动而来的交易。3根据和第3方的合同规定所产生的报销开支可能抵补相关报销。