{"id":483,"date":"2014-06-16T16:28:06","date_gmt":"2014-06-16T16:28:06","guid":{"rendered":"http:\/\/zh.aceessays.com\/tc\/?p=483"},"modified":"2015-01-18T20:41:00","modified_gmt":"2015-01-18T20:41:00","slug":"writing-down-allowance","status":"publish","type":"post","link":"https:\/\/www.aceessays.com\/tc\/writing-down-allowance\/","title":{"rendered":"WRITING-DOWN ALLOWANCE"},"content":{"rendered":"<h3>WRITING-DOWN ALLOWANCE<\/h3>\n<p>? Deducted from column subtotals<br \/>\n? 20% or 10% for 12 month period of account<br \/>\n? Pro-rate (20% x Months\/12) if not<\/p>\n<p>WDA continued<br \/>\n? Restricted WDA on private use cars<br \/>\n? Only claim business proportion in CAs claimed<\/p>\n<p>Annual investment allowance<br \/>\n? First \uffe1100,000 of expenditure is eligible for 100% AIA<br \/>\n? Cars not included<br \/>\n? Excess over \uffe1100,000 goes into pool<br \/>\nFirst year allowance<br \/>\n? Assets eligible for 100% FYA<\/p>\n<p>? Low-emission cars (&lt;110g\/km)<br \/>\n? Gas\/hydrogen fuel equipment<br \/>\n? Energy-saving equipment<br \/>\n? Water quality equipment<br \/>\n? Capex in disadvantaged areas<br \/>\nSummary of cars<br \/>\n? No AIA<br \/>\n? No FYA unless &lt;110g\/km<br \/>\n? Main pool or special rate pool for employee cars<br \/>\n? Owner\u2019s private use cars in separate columns<br \/>\n? BA or BC on disposal of expensive cars<br \/>\n? Only claim business use if owner\u2019s<br \/>\n? Vans eligible for AIAs\/FYAs then into pool<\/p>\n<p>Essay writing: <a href=\"http:\/\/www.aceessays.com\/tc\/\">\u8ad6\u6587\u4ee3\u5beb<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>WRITING-DOWN ALLOWANCE ? Deducted from column subtotals ? 20% or 10% for 12 month period of account ? Pro-rate (20% x Months\/12) if not WDA continued ? Restricted WDA on private use cars ? Only claim business proportion in CAs claimed Annual investment allowance ? First \uffe1100,000 of expenditure is eligible for 100% AIA ? Cars not included ? Excess over \uffe1100,000 goes into pool First year allowance ? Assets eligible for 100% FYA ? Low-emission cars (&lt;110g\/km) ? Gas\/hydrogen fuel equipment ? Energy-saving equipment ? Water quality equipment ? Capex in disadvantaged areas Summary of cars ? No AIA ? No FYA unless &lt;110g\/km ? Main pool or special rate pool for employee cars ? Owner\u2019s private use cars in separate columns ? BA or BC on disposal of expensive cars ? Only claim business use if owner\u2019s ? Vans eligible for AIAs\/FYAs then into pool Essay writing: \u8ad6\u6587\u4ee3\u5beb<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-483","post","type-post","status-publish","format-standard","hentry","category-notes"],"_links":{"self":[{"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/posts\/483","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/comments?post=483"}],"version-history":[{"count":1,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":1518,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/posts\/483\/revisions\/1518"}],"wp:attachment":[{"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/media?parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/categories?post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.aceessays.com\/tc\/wp-json\/wp\/v2\/tags?post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}