（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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The foundation of any sustainable strategy is creating content with AIO in mind from the beginning rather than retrofitting optimization after publication. This doesn't mean abandoning your audience's needs to serve AI algorithms—it means recognizing that content optimized for AI models is typically also better for human readers because both value clarity, structure, accuracy, and comprehensiveness.