activities can claim capital allowances on its qualifying expenditure on plant and machinery. Qualifying expenditure is capital expenditure on items of plant and machinery‚ this includes expenditure on the alteration of land for the purpose only of installing plant or machinery. Expenditure which does not qualify for allowances Expenditure on buildings‚ structures and land‚ as well as expenditure on certain assets which are incorporated into buildings do not qualify for capital allowances.
Premium Asset Meaning of life Appeal
CAPITAL BUDGETING PRINCIPLES Capital budgeting is the process of evaluating and implementing a firm’s investment opportunities‚ by virtue of properly identifying such investments that are likely to enhance a firm’s competitive advantage and increase shareholder wealth. A typical capital budgeting decision involves a large up-front investment followed by a series of smaller cash inflows. A typical capital budgeting process is focused around following basic principles: 1) Decisions are based on
Premium Corporate finance Net present value Investment
private. Though KTM had a good reputation and quality products‚ it had too many products‚ inadequate management‚ and high debt in the books. The company declared bankruptcy in 1991. At that time‚ a few of the general importers convinced a group of venture capitalists to save KTM. This resulted in the formation of Cross-Holding‚ involving Knünz (the current CFO) and Pierer (the current CEO). Their strategy then shifted and the management decided to cut out the general importers and to sell directly
Premium Venture capital Motorcycle Bond
PepsiCo Case Study - Assignment Three Kelli Seaberry EFE Matrix OPPORTUNITIES Weight Rating Weighted Score Emerging markets expansion/diversification in Asian and African markets 0.12 1 0.12 Continued growth in low and/or non-caloric beverage market craft/artisan soda and craft teas‚ and juices including 0.15 1 0.15 Organic‚ vegan and gluten free sales and marketing 0.09 3 0.27 Continued product innovation 0.07 2 0.14 Use and cost of non-sustainable or recyclable plastics‚ metal and
Premium Coca-Cola Pepsi Cola
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
Premium Depreciation Generally Accepted Accounting Principles Costs
Capital budgeting Making decisions having significant future benefits or costs for various entities and their stakeholders. Capital budgeting is the backbone of financial economics. Related topics in financial economics include: the time value of money‚ the meaning of net-present value‚ accounting concepts consistent with present-value calculations‚ discount rates‚ and option valuation techniques. In the public sector‚ the term is often exclusively associated with infrastructure investments
Premium Net present value Capital budgeting Investment
MODULE 9 CAPITAL BUDGETING THEORIES: Basic Concepts Decision Making Process 2. The first step in the decision-making process is to A. determine and evaluate possible courses of action. B. identify the problem and assign responsibility. C. make a decision. D. review results of the decision. Strategic planning 39. Strategic planning is the process of deciding on an organization’ A. minor programs and the approximate resources to be devoted to them B. major programs
Premium Net present value
STEEL NAZ PARWEEN JAMSHEDPUR WOMENS COLLEGE (JWC) | [“ WORKING CAPITAL MANAGEMENT OF TATA STEEL” ] | IN PARTIAL FULLFILLMENT FOR THE COURSE OF “MASTER OF BUSINESS ADMINISTRATION” | WORKING CAPITAL ANALYSIS UNDER THE GUIDANCE OF Mr. INDRAJIT ROY HEAD‚ FINANCE AND ACCOUNTS (DECISION SUPPORT) TATA STEEL JAMSHEDPUR & Lecturer. Mrs Sonal Srivastava FACULTY
Premium Tata Group Steel Tata family
SEPT SEMESTER 2013 BMNV5103 – NEW VENTURE DEVELOPMENT ASSIGNMENT (60%) OBJECTIVE: The assignment is intended to foster the following objectives: i. Improving your critical thinking and application skills. ii. Identifying various sources of financing for different stages of small business development iii. Conducting a brief research and case study analysis on how a small business acquires and fulfils its financial needs and preferences in different stages of business operation. iv
Premium Times Roman Critical thinking Case study
CAPITAL GAINS According to income tax act 1961 ‘capital gains’ is the fourth head of income. Any profit or gains arising from the transfer of capital assets during the P.Y. shall be chargeable to income tax under the head capital gains and shall be deemed to be the income of P.Y. in which the transfer took place. Thus from a plain reading – Profits or gains earned on the sale of capital assets by an assessee during the P.Y. is called as capital gains. Meaning of Capital Asset: Capital asset means
Premium Generally Accepted Accounting Principles Bond Asset