capital cost allowance
11capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …
12capital allowances — Allowances against UK income tax or corporation tax available to a business, sole trader, partnership, or limited company that has spent capital on plant and machinery used in the business. Capital allowances are also given on industrial… …
13allowance — 1) An amount deducted from an invoice; for example, to compensate for damaged goods. 2) An amount given to an employee for expenses, such as the cost of travel. 3) A tax allowance. See: capital allowances, income tax allowances …
14Repair Allowance Method — The Repair Allowance Method, also known as the Repair Allowance Safe Harbor, is a proposed regulation to the Internal Revenue Service administrative regulations. This optional method of calculating deductions affects individuals and corporate… …
15writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it is the only allowance generally available for plant and machinery used in trade, although first year allowances have occasionally been introduced for specific types of… …
16writing-down allowance — WDA A capital allowance available to a UK trader; from 1 November 1993 it became the only allowance generally available for plant and machinery used in trade, although first year allowances have at times been reintroduced for specific types of… …
17indexation allowance — For corporation tax purposes, a company which disposes of (or is deemed to dispose of) an asset acquired on or after 31 March 1982 receives an indexation allowance which is deductible from any chargeable gain (chargeable gains). The allowance is… …
18Marginal abatement cost — Part of a series on Green economics Concepts …
19indexation allowance — The calculation which reduces the profit on disposal for capital gains tax purposes by allowing for inflation over the period when the asset was owned. The calculation is based on the cost of buying the asset multiplied by the proportional… …
20Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… …
