20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>

SBA

This topic has 1 reply, 2 voices, and was last updated 1 month ago by AmandaP.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
November 3, 2025 at 7:42 pm #723440
M.Haris
Participant
- Topics: 30
- Replies: 14
if building is used for 5 months and accounting period is of 9 months how structure building allowance will be calculated, will we apportion 3%×9/12?
November 4, 2025 at 12:22 pm #723445
AmandaP
Moderator
- Topics: 1
- Replies: 46
No. 3% pa means 3% for a 12 month period, so each month gets 1/12 of 3%. So if it’s in use for 5 months, it doesn’t matter how long the period is, the SBAs will be 5/12 x 3%.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.