ACCA考试科目 F6 property income ?

2024-12-03 20:02:35
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回答1:

yeap , you need to deduct irrecoverable debt, because wear and tear allowance is calculated on the base of rent received , that is your rent accrued net of irrecoverable debt.Wear and tear allowance = 10% x (rent received – council tax – water rates).