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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Capital Allowance
Please give core concepts
You need to read the notes and watch the lectures! You must know what expenditure is eligible for AIA, WDA and FYA and the structure of the pro forma with the main and special rate pools. That is core as compared to say the short life asset election, so get to grips with that first.
