Article 81 addresses assets acquired by a person before they actually began using them for business purposes in Oman. It stipulates that the market value of the asset on the date it commenced being used for business must be used as the cost basis, if that market value is lower than the actual original acquisition cost. This prevents taxpayers from transferring old, depreciated personal or foreign assets into an Omani business at their historical cost to gain an unfair depreciation advantage, ensuring the tax allowance reflects the asset's current value to the business.