An R&D entity registered for R&D activities in the year notionally deducts the decline in value of a tangible depreciating asset it holds to the extent used for those activities, worked out under Division 40 with the substitutions in s 355-310 (R&D purpose in place of taxable purpose; building works that attract capital works deductions excluded; low-value pool and small business pooling assumptions disregarded), provided the asset was not pooled earlier. A balancing adjustment event for an asset used only for R&D gives an actual deduction or assessable income (s 355-315).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.