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Lecture 5.2 Additions cont’d including special rate pool [71m]

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Lecture 5.2 Additions cont’d including special rate pool [71m]

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by JillyB.
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  • November 13, 2022 at 8:48 pm #671382
    vikipulka
    Participant
    • Topics: 19
    • Replies: 21
    • ☆

    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]

    __
    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!

    November 14, 2022 at 7:45 pm #671458
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    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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