capital allowance computation example 3

Look again at what specific expenditure has to be allocated to the special rate pool. Your reference to 100,000 suggests to me that you are thinking about the purchase of long life assets(?) but in this example it is simply the purchase of machinery where any excess over the AIA limit is allocated as normal to the main pool. If an asset is to be treated as a long life asset then the relevant information will be provided by the examiner.