Plant and machinery allowances
Series: Plant and Machinery Newsletter ; July 2001, 4(1)Publication details: 2001Subject(s): Summary: Explains capital allowances with regard to plant and machinery valuation. The purpose of capital allowances is to give tax relief. Plant and machinery allowances (PMA) are the most typical form of capital allowances in commercial property. The calculation methodology depends on the transaction, such as a new build project, or an existing property's acquisition or disposal. Graph.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64311 (Browse shelf(Opens below)) | 1 | Available | 113840-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Explains capital allowances with regard to plant and machinery valuation. The purpose of capital allowances is to give tax relief. Plant and machinery allowances (PMA) are the most typical form of capital allowances in commercial property. The calculation methodology depends on the transaction, such as a new build project, or an existing property's acquisition or disposal. Graph.