Good day,
Could you please explain me why there is no 18% of WDA on the amount of 2,172?
That was a car, so pet lecture notes, the WDA rate should be either 6% or 18%, but for some reason it's 0%.
Lecture: moment. 1:02:46 // 5.2 Additions cont’d including special rate pool [71m]
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The same happens in Example 2, OpenTuition Lecture notes, chapter 5, page 43
For the balancing allowance in the amount of 4,200 there is no WDA of 18%, even if it was a car 35g/km.
Thanks in advance!
Ask the Tutor ACCA TX-UK
Lecture 5.2 Additions cont’d including special rate pool [71m]
Where there is a balancing allowance - that is the allowance in order that the asset can be removed from both the accounts and the capital alowances computation. There is no need for a WDA
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