以下为句子列表：
英文: For example, if an office building has a tax basis of $100,000, depreciation deductions are derived from that amount.
中文: 例如，假设一座办公楼的课税标准为10万美元，折旧减免的计算标准就是10万美元。
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英文: However, if an acquirer buys the building for $1 million, the tax basis is stepped upto $1 million, and the acquirer can then take more depreciation from this larger basis, thereby enjoying greater tax deductions and cash flow.
中文: 但如果一家公司以100万美元的价格购买该楼，计税标准就被抬高到100万，这样买方就能得到更多的折旧，并因而享受更多的课税减免和更充裕的现金流量。
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