explicit positive form, very common in everyday writing
用法筆記
Almost always modifies a noun naming money paid or owed (expense, cost, fee, donation, contribution, interest, loss). Frequently used predicatively after 'be' or 'remain' in tax-related writing.
常見錯誤
The accountant told Kian he was non-deductible.
The accountant told Kian his commuting cost was non-deductible.