| 单词 | writing-down allowance |
| 释义 | writing-down allowance = WDA A capital allowance available to a UK trader; from 1 November 1993 it became the only allowance generally available for plant and machinery used in trade, although first-year allowances have occasionally been introduced for specific types of equipment or business. 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 25% of the total. For cars the allowance is restricted to £3000, for vehicles whose initial cost is in excess of £12,000. For industrial buildings the allowance is calculated at 4% of the initial cost, on the straight-line method of depreciation. For certain long-life assets it is calculated at 6% in the same way. |
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