| 单词 | writing-down allowance |
| 释义 | writing-down allowance writing-down allowance(WDA) A capital allowance available to a UK trader. Any additions to plant and machinery are added to the written-down value of assets acquired in previous years and the writing-down allowance is calculated as 18% of the total. For certain long-life assets it is calculated at 8% in the same way. See alsoAnnual Investment Allowance. |
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