| 000 | 01120cam a2200277 4500 | ||
|---|---|---|---|
| 001 | ABS64311 | ||
| 008 | 010730n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113840 | ||
| 100 | _aOliver, A. | ||
| 245 | _aPlant and machinery allowances | ||
| 260 | _c2001 | ||
| 490 |
_aPlant and Machinery Newsletter _v July 2001, 4(1) |
||
| 520 | _aExplains 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. | ||
| 590 | _aABS | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCAPITAL ALLOWANCES ACT 2001 | ||
| 650 | _aFIXTURES | ||
| 650 | _aTAX RELIEF | ||
| 650 | _aPROPERTY-COMMERCIAL PROPERTY | ||
| 650 | _aASSETS | ||
| 650 | _aCONSTRUCTION COSTS | ||
| 650 | _aOPEN MARKET VALUE | ||
| 690 | _aPROPERTY-PROPERTY APPRAISAL AND VALUATION | ||
| 942 | _n0 | ||
| 999 |
_c67821 _d67821 |
||