Expenditure on property - capital or revenue? (Record no. 6327)

MARC details
000 -LEADER
fixed length control field 00844cab a2200241 4500
001 - CONTROL NUMBER
control field ABS38354
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1987 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u10069
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Smith, L.
245 ## - TITLE STATEMENT
Title Expenditure on property - capital or revenue?
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1987
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Company Secretary`s Review
Volume/sequential designation 11(12) 30 September 1987, 94-95(2)
520 ## - SUMMARY, ETC.
Summary, etc. With reference to relevant case law the author explains the difference between capital and revenue expenditure when major works have been carried out on a property . Repair will usually qualify for revenue treatment while an improvement will not.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL EXPENDITURE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IMPROVEMENTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX RELIEF
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS38354 10069-1001 06/08/2019 1 06/08/2019 Journal article