- This topic has 1 reply, 2 voices, and was last updated 9 years ago by
.
Viewing 2 posts - 1 through 2 (of 2 total)
- Posts
The text says that in the opening years we apportion AIA & WDA but not the FYA.
In the example why do we only apportion WDA by 9/12 and the AIA is 100%.
Thank you
AgataAIA is 100%! What we apportion is how much expenditure is available for AIA. If you look at the answer you will see that the annual 500,000 limit is time apportioned to
9/12 x 500,000 = 375,000
This is more than big enough to allow all the AIA qualifying expenditure of the period to have the 100% AIA
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.