ACCA考试科目 F6 property income ？

Joseph · 发表于 2012-7-9 09:38:14

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acca_renrenwang · 发表于 2012-7-9 11:44:16

yeap , you need to deduct irrecoverable debt, because wear and tear allowance is calculated on the base of rent received , that is your rent accrued net of irrecoverable debt.
Wear and tear allowance = 10% x (rent received – council tax – water rates).

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