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Please explain why a reduction in allowance is credited to SOPL.
Thank you in advance.
You need to watch my free lectures on this.
If the allowance is increased then the increase is debited to the SOPL, if the allowance is reduced then the reduction is credited to the SOPL.
This is all explained in my free lectures. The lectures are a complete free course for Paper F3 and cover everything needed to be able to pass the exam well.
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