(e) The balance of the value of each group at the end of the taxable year is the total of the balance of the value of the group at the end of the previous taxable year after the depreciation deduction in accordance with this Article for the previous taxable year, and fifty percent (50%) of the cost base of assets in use added to the group in the current and previous taxable years after the deduction of fifty percent (50%) of the compensation received from the assets disposed of during the current and previous 11 taxable years, provided that the balance does not become in the negative.

Required:

1. Discuss In Detail This Article
2. Give a numerical example explaining the applicability of the paragraph (e) in the article 17 of the Saudi income tax.