Asset valuation by government trading enterprises: a re-evaluation of pricing issues... Accurate valuation of infrastructure assets and capital allowances are needed so that calculation of appropriate utility prices can be generated to ensure efficient cost of service provision and efficient investment in assets...
The uk international tax agenda for business and the impact of the oecd beps project... Cuts in the headline rate essentially reduce the taxation on profits but they do not take account of the fact that for other decisions such as investment in tangible assets and information and communications technology, other elements of the tax code such as capital allowances are more important....
Appraisal of investment in plant and machinery after the uk 1984 finance act... The authors present an investment appraisal model supported by a computer programme, designed to evaluate projects under a régime of varying tax rates and capital allowances....
Accounting and financial management for the built environment...assist with the managing and writing up of your business accounts, and specifically contains important subject content on the Australian Business Number, Good and Services Tax and Capital Allowances....