written down value definition
written down value means the lesser of the amount of expenditure incurred on the acquisition of a capital asset or the value of an asset at the commencement date of the Act (calculated in accordance with Section 46 of this Regulation), reduced by the aggregate amount of all capital allowances claimed as deductions in the calculation of a Person’s taxable profits in previous accounting periods;
written down value of an asset means the adjusted cost base of the asset less all capital allowances granted with respect to expenditure included in that cost.
written down value means the remainder of the capital expenditure after deducting therefrom any initial deductions and all annual deductions.
More Definitions of written down value
written down value means the cost of the depreciable asset less the depreciation deduction that has been allowed.
written down value means the un-amortised balance of any investment (accumulated costs), which, pursuant to this Agreement, is not subject to Cost Recovery.
(iii) “Satış və ya Daimi ötürmə” – aşağıdakılar istisna olmaqla, İştirak payına mülkiyyət hüququnun tamamilə və ya qismən verilməsi və ya ötürülməsi deməkdir:
written down value means a non-depreciated balance of any investment (cumulative costs) not subject to Cost Recovery under this Agreement;
written down value means the written down value as defined in the Third Schedule;
written down value the written down value of the Partner Assets
written down value means the amount of expenditure incurred on the acquisition of a capital asset reduced by the aggregate amount of all capital allowances claimed
written down value means the written down value as defined in the Third Schedule; (69) "year" means a financial year.