English to Russian Law/Patents Insurance

...each employee ... shall be given credit for amounts paid under a corresponding Company Plan during the same period for purposes of applying deductibles, co-payments and out-of-pocket maximums as though such amounts had been paid in accordance with the terms and conditions of the Buyer’s Plans.

Трудно разобраться: в целях их вычета из налогооблагаемой базы или в целях применения страховой франшизы?