Balancing adjustment/realisable value- Burung (6/14) and Sleepon(12/05)

Hi John,

1) In sleepon it states the realisable value is 250-300 and that it is AFTER tax so this would be the reason why it was not used to compute the capital allowance, if it was Before tax then we would have used it to compute the balancing adjustment?

2) SO why in Burung is it used when the question says after taking taxation into account regarding the 4 million?

Thanks again