CAPITAL ALLOWANCE

MACHINE
RM
YA2022
QE 6000
(-) IA 20% X 6000 1200
(-) AA 14% X 6000 840
RE 3960
YA2023
(-) AA 14% X 6000 840
RE 3120

PASSENGER CAR ACC. QE

RM RM
YA2022
Deposit (QE) 50000
Installment (157,200 - 50,000) / 84 x12 15360
QE 65360 65360
(-) IA 20% X 65360 -13072
(-) AA 20% X 65360 -13072
RE 39216

YA2023
Installment (157,200 - 50,000) / 84 x12 15360 15360
Revised RE/Acc. QE 54576 80720
(-) AA 20% X 15360 3072
(-) AA 20% X 80720 16144
RE 35360

FURNITURE & FITTINGS

YA2021 RM RM
QE 25000
(-) IA 20% X 25000 -5000
(-) AA 10% X 25000 -2500
RE 17500

YA2022
(-) AA 10% X 25000 -2500
RE 15000

YA2023
Disposal 16000
Balancing charge 1000
NEW FIXTURE
YA2023
QE 21000
(-) IA 20% X 21000 4200
(-) IA 10% X 21000 2100
RE 14700