SBA

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November 3, 2025 at 7:42 pm #723440
M.Haris
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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
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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%.
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