If you are eager to manufacture the recharging unit, the analyst will be tempted to write-off the equipment over its physical life and provide you with a lower breakeven volume. If you prefer to outsource, the analyst will be tempted to write-off the equipment over its tax life and provide you with a higher breakeven volume.
This has spurred major efforts to write-off loans by the two pilot banks and considerable progress at the largest of the SOCBs (the ICBC).
2007, Ganapathy Palanithurai et al., A Handbook for Panchayati Raj Administration (Tamil Nadu), Concept Publishing Company, ISBN 978-81-8069-340-3, page 58:
Provided that where the Collector or any of his subordinates is responsible for the collection of any tax, […] the power to write-off such tax, […] on the ground of its being irrecoverable, shall be exercised by the Commissioner of Land Administration […]