Its difficult to give general directions but I will try.Basically, these types of questions involve making adjustments to profit and loss to correspond to what is considered acceptable for purposes of taxation.Depreciation,for example, has to be added back since it is not allowable for tax purposes.In its place are tax allowable deductions such as first year or capital allowances.Items such as fines imposed on directors are similarly not allowed for taxation purposes.Similar adjustments have to be made for other figures.