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DCF capital allowance

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › DCF capital allowance

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • April 4, 2019 at 3:37 am #511161
    alikhakar
    Participant
    • Topics: 187
    • Replies: 79
    • ☆☆☆

    Hello sir,
    What if in the last year of investment when the machine is sold, its selling price is equal to the book value ? What will the impact in tax ?
    Thank You

    April 4, 2019 at 6:24 am #511164
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54699
    • ☆☆☆☆☆

    We use the same rule as always.

    The balancing charge or allowance is the difference between the sale proceeds and. the tax written down value (not the book value). If the two are the same then there is no balancing charge or allowance!

    The tax rules are all explained in detail in my free lectures on investment appraisal with tax. The lectures are a complete free course for Paper FM and cover everything needed to be able to pass the exam well.

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