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Capital items expensed analysis |
See Also
Capital assets expensed | Fixed assets
Select from the following headings:
Background | Developing the schedule | Completing the Schedule | Standard Sub-Schedules | Carry Forward | Related Errors
The Capital items expensed analysis is used to support a total amount of capital expense by breaking it down into its component items.
To use the schedule, first develop it from the Capital items expensed schedule.
The title will automatically correspond to the description of the item supported on the parent schedule, and the total column will identify any difference between the items analysed and the parent line.
As many copies as are required of the schedule may be obtained by repeating this procedure for other lines.
To complete the schedule, the component items should be entered into the qualifying expenditure column, and the expense into the year ended column.
Investment companies
The investment company version is similar to the trading company version.
Long periods of account
For long periods of account two additional analysis rows are provided, one relating to each accounting period.
The schedule has no standard sub-schedules.
This schedule does not carry forward.
© 2009 Thomson Reuters.