Q: Investment Project Review – June 2009 (A) unclaimed allowance calculation

Although you are correct (and this question and answer were prepared by the previous examiner), it doesn't actually make any difference. There should have been a balancing allowance of 18.71 in the final year. Instead, the examiner has a writing down allowance of 6.43 and a balancing allowance of 12.28. 12.28 + 6.43 = 18. 71 :-)

You are welcome :-)