21. Capital allowances

2017 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

21. Capital allowances

2018 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

21. Capital allowances

Business Law ◽  
2021 ◽  
pp. 204-209
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

21. Capital allowances

2019 ◽  
pp. 208-212
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

21. Capital allowances

2020 ◽  
pp. 206-210
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Capital Expenditure ◽  
Fixed Asset ◽  
Taxable Income ◽  
Tax Relief ◽  
Fixed Assets ◽  
Trading Profits ◽  
Wear And Tear ◽  
Over Time

This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

scholarly journals HUBUNGAN SUMBER PENDAPATAN TERHADAP BELANJA MODAL PADA ANGGARAN PEMERINTAH KOTA TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Mestika F.L Ang ◽  
Grace B. Nangoi ◽  
Hendrik Manossoh
Keyword(s):  
Public Service ◽  
Central Government ◽  
Capital Expenditure ◽  
Quality Enhancement ◽  
Regional Government ◽  
Fixed Asset ◽  
Income Source ◽  
Income Sources ◽  
Fixed Assets ◽  
Test Correlation

In order to accomplish public service quality enhancement, the regional government is under compulsion to allocate capital expenditure in APBD to increase it’s fixed asset. Capital expenditure allocation will lead to reconcilable regional government’s fixed assets and regional civilization’s necessity. Region’s income sources is the main key of it’s financial independency without relying on central government. The main goal was to identify any firm and significant correlation between income sources and capital expenditure in Kota Tomohon’s regional budgeting while the objects were income sources and capital expenditure realization in year 2011-2015. To acknowledged these two variables’ correlation, researcher used Correlation Product Moment (Pearson) Test correlation analysis with the assistance of Software Program SPSS Version 19.0 for Windows.Correlation result 0,750 determined firm correlation between income sources and capital expenditure in Kota Tomohon since it was positive and approaching +1. It confirmed that increasing in Kota Tomohon’s income was followed by increasing in Kota Tomohon’s capital expenditure. Significancy result 0,086 validated significant correlation between these two variables as a result of it was lower or equal to 0,1 and it verified that hypothesis zero was accepted. Keywords : Correlation, Income source, Capital expenditure

scholarly journals Male and Female Partner-Caregivers’ Burden: Does It Get Worse Over Time?

2018 ◽  
Vol 59 (6) ◽  
pp. 1103-1111 ◽  
Author(s):  
Joukje C Swinkels ◽  
Marjolein I Broese van Groenou ◽  
Alice de Boer ◽  
Theo G van Tilburg
Keyword(s):  
Caregiver Burden ◽  
Process Model ◽  
Female Partner ◽  
General View ◽  
Data Set ◽  
Change Over Time ◽  
Men And Women ◽  
Wear And Tear ◽  
The Impact ◽  
Over Time

Abstract Background and Objectives The general view is that partner-caregiver burden increases over time but findings are inconsistent. Moreover, the pathways underlying caregiver burden may differ between men and women. This study examines to what degree and why partner-caregiver burden changes over time. It adopts Pearlin’s Caregiver Stress Process Model, as it is expected that higher primary and secondary stressors will increase burden and larger amounts of resources will lower burden. Yet, the impact of stressors and resources may change over time. The wear-and-tear model predicts an increase of burden due to a stronger impact of stressors and lower impact of resources over time. Alternatively, the adaptation model predicts a decrease of burden due to a lower impact of stressors and higher impact of resources over time. Research Design and Methods We used 2 observations with a 1-year interval of 279 male and 443 female partner-caregivers, derived from the Netherlands Older Persons and Informal Caregivers Survey Minimum Data Set. We applied multilevel regression analysis, stratified by gender. Results Adjusted for all predictors, caregiver burden increased over time for both men and women. For female caregivers, the impact of poor spousal health on burden increased and the impact of fulfillment decreased over time. Among male caregivers, the impact of predictors did not change over time. Discussion and Implications The increase of burden over time supports the wear-and-tear model, in particular for women. This study highlights the need for gender-specific interventions that are focused on enabling older partners to be better prepared for long-term partner-care.

scholarly journals Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal

2019 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Agus Sukarno ◽  
Hadioetomo Hadioetomo ◽  
Agus Haryadi
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Regional Development ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
Capital Cost ◽  
Regional Autonomy ◽  
Area Effect ◽  
Fixed Assets

Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.

scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Terhadap Alokasi Belanja Modal Dengan Dana Alokasi Umum Sebagai Variabel Pemoderasi Pada Kabupaten/ Kota Di Provinsi Di Sumatera Utara

2020 ◽  
Vol 4 (1) ◽  
pp. 274-281
Author(s):  
Eka Sridawati Purba ◽  
Elsa Lorreinne Pradipta ◽  
Ruth Trifosa Taruli Manullang ◽  
Benny Rojeston Marnaek Nainggolan
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Capital Expenditures ◽  
Moderating Variables ◽  
Local Revenue ◽  
Fixed Assets ◽  
North Sumatra ◽  
Regression Tests

The allocation of expenditure in the Regional Revenue and Expenditure Budget (APBD) in the form of capital expenditure aims to increase the fixed assets and the development of the region so as to create equitable development in each region, but the allocation of capital expenditure is not used productively by local governments, it can be seen from the imbalance of development between regions. The purpose of this study is to examine the effect of Economic Growth (PE), Regional Original Income (PAD) on the allocation of Capital Expenditure (BM) and General Allocation Funds (DAU) as moderating variables in Regencies / Cities in North Sumatra Province. The type of data used in this study is secondary data with multiple linear regression tests. The results of this study partially Economic Growth does not affect the allocation of Capital Expenditures, but Regional Original Revenue partially influences the allocation of Capital Expenditures. Simultaneously Economic Growth, Local Own Revenue and General Allocation Funds have positive and significant effect on capital expenditure. The General Allocation Fund moderates the effect of Economic Growth on the allocation of Capital Expenditures and the General Allocation Fund does not moderate the influence of the Local Revenue to the allocation of Capital Expenditures. Keywords: Economic Growth, Local Own Revenue, Capital Expenditures, General Allocation Funds

scholarly journals Investment Of Fixed Equipment Assets On Improving Profitability (case study cv.Parahyangan Express BranchKarawang)

2020 ◽  
Vol 17 (1) ◽  
pp. 30-42
Author(s):  
Sri Suartini ◽  
Dian Hakip Nurdiansyah ◽  
Sheli Rosdayanti
Keyword(s):  
Primary Data ◽  
Test Results ◽  
Fixed Asset ◽  
Financial Report ◽  
Verification Method ◽  
Average Value ◽  
Fixed Assets ◽  
Data Source ◽  
Fixed Asset Investment

The purpose of this study to determine how much influence of fixed asset investment vehicles against profitability CV. Parahyangan Express Karawang Branch. This research uses a descriptive verification method with a primary data source that is a financial report CV. Parahyangan Express Karawang Branch period 2007 to 2016. The result of this research is r average investment value CV. Parahyangan Express in the period 2007 until 2016 tends to decrease, the average value of profitability CV. Parahyang n Express in the period 2007 to 2016 tends to decline. Based on test results t comparison t arithmetic with t table showing 2.840> 2.093 t count more than t table. vehicle fixed asset investment has a significant effect on profitability in a CV. Parahyangan Express. The percentage of influence of fixed asset investment of 30% means 30 % development of profitability CV. Parahyangan Express is influenced by in-kind fixed assets while 70 % is influenced by other factors not examined in this study.

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