TOPIC 6: CAPITAL ALLOWANCES Learning outcomes: At the end of this topic‚ students should be able to: i. Understand and identify the qualifying plant expenditure for plant and machinery. ii. Compute initial allowance‚ annual allowance‚ notional allowance and accelerated capital allowance. iii. Determine the balancing charge or balancing allowance on disposal of assets. 1.0 Introduction * Capital expenditure is not tax deductible. So‚ depreciation or amortization is also not deductible
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They way humans eat has changed more in the last fifty years than in the previous 10‚000. The film Food‚ Inc. sheds a ghastly light on corporate farming and the industrialization of the food industry. It uses several perspectives ranging from a chicken farmer that is cutting ties with oppressive Perdue‚ to inside the very plants that chemically treat massive amounts of meat to illustrate just how unnatural and dangerous today’s food can be. The movie is devided into three main segments. The first
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Rick Perry‚ Capital punishment in the state of Texas is legal and unfortunately becoming more common since the death penalty was reenacted in 1976 after a Supreme Court decision. Since this Supreme Court ruling‚ your state has put to death 510 individuals and next week it will be 511 (Texas). During your term as governor you have allowed 310 executions of inmates‚ making that 61% of the total punishments occurring in only 14 years of the 38 total years of the reenactment. Capital punishment is
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Capital Budgeting Part I PV= FV / (1+i)^y PV= present value‚ FV= future value‚ i= discount rate‚ and y= time. 1a) If the discount rate is 0%‚ what is the projects net present value? Year Cash Flow Discount Rate Discounted Cash Flow 0 -$400‚000 0% -$400‚000 1 $100‚000 0% $100‚000 2 $120‚000 0% $120‚000 3 $850‚000 0% $850‚000 Answer: The projects net present value is $670‚000 If the discount rate is 2%‚ what is the
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The initial thought of innocent babies being raised by criminals is appalling. However‚ the more I read Abby Quillen article‚ “Raising Babies in Prison”‚ published by the Yes! Magazine in the winter of 2011‚ the more I realized how benefits there could be. I stand mostly negative side of this issue‚ but it’s hard to ignore the statistics. The Residential Parenting Program changes lives‚ “the recidivism rate is 12 percent compared to 40 percent for the general Washington Corrections Center for
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A STUDY ON WORKING CAPITAL MANAGEMENT IN TIRUMALA MILK PRODUCTS PVT.LTD A Project report submitted to the Department of Commerce and Business Administration‚ JNTU‚ KAKINADA. In partial fulfillment for the award of degree of MASTER OF BUSINESS ADMINISTRATION By CH.SESHAGIRI (Regd.No: 12JK1E0014) Under the guidance of Mr.Sk.Irshad (HOD)M.B.A.‚ M.com.‚( Ph.D.‚) GUNTUR ENGINEERING COLLEGE‚YANAMADALA(Affiliated to JNTU KAKINADA
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Business policy Coach Inc INTRODUCTION Coach‚ Inc is a marketer of fine accessories and gifts for women and men. The company is engaged in designing‚ wholesaling and retailing of handbags and accessories. Its product portfolio includes handbags‚ women’s and men’s accessories‚ footwear‚ jewelry‚ apparels‚ business cases‚ eyewear‚ and related products. Coach is involved in the sale related activities of its merchandise through factory stores and retail stores in the US and Canada
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over are facing today due to their heavy dependence on electronic equipment is that of electronic-waste. Indian companies planning to raise capital abroad have to meet certain environmental regulations‚ which are also required for competitive advantage in marketing and getting insurance for themselves. At present major companies in India dispose off their e-waste through sale to scrap dealers. The waste passes through various processing units‚ mainly unorganised that use child labour and also ergonomically
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What is e-waste? E-waste is those waste materials consisting of any broken or unwanted / obsolete electrical or electronic appliances & gadgets. If it is not carried out properly it can dangerous to the human health or to the environment. India currently produces 500‚000 tones of e-waste annually and the figure is expected to touch one million tones in 2012. However‚ India lacks a proper e-waste disposal system and it is left up to the unorganized sector to dispose of the waste. The unorganized
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ADAMAC INC. Academic Honesty Verification I verify this document was prepared in accordance with my signed Academic Honesty Statement. This document was prepared by me specifically for ENTR 3140 and no other course. The thoughts‚ ideas and writing in this report reflect my work and my work only unless I have properly attributed credit to other sources. ____________________________________ ___________________ Signature Date Critical Issues * Adamac Inc. has grown significantly to
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