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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Sept/Dec 2017
Hello sir,
In qno.32)
In I) how do we get the figure for add back from on Monday controllable assets 49.5 and 13.8
And under avg divisional net assets 19.3% and 17.7% ?
B i) how do we get the figure 1320 and 3240??
Under imputed charge on assets
Many thanks
Note 1 says that 30% of the depreciation costs relate to assets controlled by head office.
30% x $165,000 = 49,500, and 30% x $460,000 = $13,800.
The ROI is the controllable profit expressed as a % of the average assets.
2124.5 / 11,000 = 19.3%; 4,788 / 27,000 = 17.7%.
The imputed interest is 12% of the average net assets.
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