# Export as CSV
第二十五条 一般纳税人取得的固定资产、无形资产或者不动产（以下统称长期资产），既用于一般计税方法计税项目，又用于简易计税方法计税项目、免征增值税项目、不得抵扣非应税交易、集体福利或者个人消费（以下统称五类不允许抵扣项目）的，属于用作混合用途的长期资产，对应的进项税额依照增值税法和下列规定处理：
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2. Then, I started a Claude Code session, and asked it to fetch all the useful documentation on the internet about the Z80 (later I did this for the Spectrum as well), and to extract only the useful factual information into markdown files. I also provided the binary files for the most ambitious test vectors for the Z80, the ZX Spectrum ROM, and a few other binaries that could be used to test if the emulator actually executed the code correctly. Once all this information was collected (it is part of the repository, so you can inspect what was produced) I completely removed the Claude Code session in order to make sure that no contamination with source code seen during the search was possible.
（二）原值超过500万元的单项长期资产，购进时先全额抵扣进项税额，此后在用于混合用途期间，根据调整年限计算五类不允许抵扣项目对应的不得从销项税额中抵扣的进项税额，逐年调整。
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