（四）非正常损失的不动产在建工程所耗用的购进货物和建筑服务。不动产在建工程包括纳税人新建、改建、扩建、修缮、装饰不动产。
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That is, in itself, not unusual for a child of the 1980s. However, whereas most regular match-goers might take for granted the seemingly small things – travel arrangements, the journey to the stadium, grabbing food and drink, meeting friends and family, entering and exiting the ground – for disabled supporters such as Clements, careful thought and planning go into all arrangements.
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