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Capital allowances – NPV

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Capital allowances – NPV

  • This topic has 2 replies, 2 voices, and was last updated 10 years ago by atab.
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  • November 26, 2014 at 6:23 pm #213522
    atab
    Member
    • Topics: 82
    • Replies: 184
    • ☆☆☆

    Hi,

    How were the capital allowances calculated please for example 1 of the course notes of chapter 15 – Discounted Cash Flow Techniques?

    Thanks 🙂

    November 26, 2014 at 6:45 pm #213534
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10606
    • ☆☆☆☆☆

    $000

    Cost = 1,800
    WDA 25% 450 x 25% (tax rate) = 113
    B/f WDV 1,350
    WDA 25% 338 x 25% (tax rate) = 84
    b/f WDV 1,012
    WDA 25% 253 x 25% (tax rate) = 63
    b/f wdv 759
    WDA 25% 190 x 25% (tax rate) = 47
    b/f WDV 569
    Proceeds 1,000
    431 x 25% (tax rate) = 107 Balancing charge

    November 26, 2014 at 6:58 pm #213540
    atab
    Member
    • Topics: 82
    • Replies: 184
    • ☆☆☆

    Great 🙂 thanks so much!

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