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Example 7 Adam – Trading Profit – Basis Periods (part 4) – (FA 2022) TX-UK lec

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Example 7 Adam – Trading Profit – Basis Periods (part 4) – (FA 2022) TX-UK lec

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  • April 5, 2023 at 9:54 am #682231
    law143
    Participant
    • Topics: 1
    • Replies: 3
    • ☆

    Hi! Why was the WDV on the the car bought with CO2 emissions of 42g/km not time apportioned? The equation is £12,000×18%(main pool)x60%(business use only). Thank you.

    April 6, 2023 at 2:13 pm #682286
    JillyB
    Moderator
    • Topics: 0
    • Replies: 349
    • ☆☆☆

    If you have read the chapter you will see that WDA is only time apportioned when the accounting period is not 12 months long.

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