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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Chapter Objectives: 1. Prepare a work sheet. 2. Explain the process of closing the books. 3. Describe the content and purpose of a post-closing trial balance. 4. State the required steps in the accounting cycle. 5. Explain the approaches to preparing correcting entries. 6. Identify the sections of a classified balance sheet. Worksheet- a multiple-column form that may be used in the adjustment process and in preparing financial statements. *It is not a permanent
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Section 11: Data Manipulation Mark Nicholls – ICT Lounge IGCSE ICT – SECTION 11 DATA MANIPULATION MICROSOFT ACCESS STEP BY STEP GUIDE Mark Nicholls ICT Lounge Page |1 Section 11: Data Manipulation Mark Nicholls – ICT Lounge Contents Task 35 details………………………………………………………………………………………… Page 3 Opening a new Database…………………………………………………………………………. Page 4 Importing .csv file into the Database………………………………………………………. Page 5 - 9 Amending Field Properties……………………………………………………………………….. Page 10 - 11 Taking
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39 Steps Essay During a musical event shots are fired. A scared woman asks to go home with Richard. He takes her to his apartment. She is nervous and tells him she is a British spy and that two men are after her and they are waiting outside his building. One of the men is missing his little finger. Richard allows her to stay and turns up dead with a knife in her back by morning. She was holding a map with a certain area circled and mumbled something about the 39 steps. Richard sneaks
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Heavy Equipment Safety Warnings Axis Capital Group Singapore Jakarta Malaysia Beijing Operator Training Safeguarding heavy equipment operators starts with right training. Training should contain formal (classroom-type) instruction‚ demos by the trainer‚ practical exercises executed by the trainee‚ and an evaluation of the operator’s performance in the workplace. A common category of injury connected with heavy equipment consists of mounting and dismounting vehicles. The training offered should
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TRANSFER OF RESIDENTIAL PROPERTY – CAPITAL GAINS AND EXEMPTIONS UNDER SS.54 & 54F BY MS. JANANI SHANKAR‚ Student‚ NALSAR & Trainee‚ SAPR Advocates Ms.B.Mala‚ Senior Associate‚ SAPR Advocates Note : The scope of this article is restricted to examining certain aspects of LongTerm Capital Gains which arise during transfer of residential property. TABLE OF CONTENTS 1. Capital Gains 2. Computation of Long-Term Capital Gains (i)Computation of cost of acquisition /cost of improvement in case
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Understanding corporate value: managing and reporting intellectual capital Intellectual capital Contents 1 Introduction 4 2 Definitions of intellectual capital 6 2.1 2.2 Classifications of intellectual capital Why is intellectual capital so difficult to measure? 3 IC measurement 8 Generic models 3.1 Balanced scorecard 3.2 Performance prism 3.3 Knowledge assets map approach Individual company models 3.4 The Skandia navigator 3.5 Ericsson’s cockpit communicator
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CAPITAL BUDGETING The process in which a business determines whether projects such as building a new plant or investing in a long-term venture are worth pursuing. Oftentimes‚ a prospective project’s lifetime cash inflows and outflows are assessed in order to determine whether the returns generated meet a sufficient target benchmark. Also known as "investment appraisal." Generating investment project proposals consistent with the firm’s strategic objectives; Estimating after-tax incremental
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Second Language Acquisition Second language acquisition or second language learning is the process by which humans all over the world learn a second language in addition to their native languages. Second language‚ target language or L2 are all synonyms which are used to refer to any language learned in addition to the native language called mother tongue‚ first language or L1. Furthermore‚ second language acquisition can also include a third language‚ which is then called heritage language or multilingualism
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experienced life’s tragedy as a kid or a kid trying to survive alone without his father. It can be a father who goes against the flow of society to fight for what is right or the “dead poet’s society” trying to suck out the marrows of life. There are various means to show courage‚ but not everyone has the capability to demonstrate it. The characters in the selection had the ability to know right from wrong and stand up for what they believe in even in the face of great adversity. As innocence fades
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