"Ahu" are stone platforms on which many moai sit. There are 313 known ahu and 125 of these carry moai. The biggest, Ahu Tongariki is 220 m (720 ft), and had the most (15) and tallest moai.
The precise point at which a tax deduction becomes a 'loophole' or a tax incentive becomes a 'subsidy for special interests' is one of the great mysteries of politics.