capital 555555 Restriction of losses by reference to capital allowances and renewals allowances Summary. Special treatment is provided in respect of expenditure which, although indirectly allowable555 Saw Mill River Rd. Yonkers, NY 10701-4924 View Phone (914) 423-0500. Website. Andrew McGuire Manager Business Hours; Monday: 7:00 AM - 5:00 PM EST Tuesday: 7:00 AM - 5:00