（三）非正常损失的不动产，以及该不动产所耗用的购进货物和建筑服务；
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Arsenal’s journey under Mikel Arteta has long been a reference point for Chelsea’s owners. It is part of the club’s shift towards youth and potential after the Roman Abramovich era. Chelsea have built with a long-term view and, seeing how Arteta has reversed Arsenal’s decline since his appointment as manager in December 2019, have been keen to find a young coach capable of becoming a similarly galvanising force at Stamford Bridge.