[经] allowable in year incurred per general rule

kě àn yì bān guàn lì zài fā xíng dāng nián liè zhī ㄎㄜˇ ㄢˋ ㄧˋ ㄅㄢ ㄍㄨㄢˋ ㄌㄧˋ ㄗㄞˋ ㄈㄚ ㄒㄧㄥˊ ㄉㄤ ㄋㄧㄢˊ ㄌㄧㄝˋ ㄓ