Asset Finance Part II
Short course
In Colchester
Description
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Type
Short course
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Location
Colchester
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Duration
1 Day
Develop the essential technical information, learn the difference between accounting and tax depreciation.
Important information
Government funding available
Facilities
Location
Start date
Start date
Reviews
Course programme
MODULE PR1.2
Principles of Asset Finance Part II
Tutor: Alick C Mulhall, FINANCE INDUSTRY TRAINING
Dates: 20 January & 21 April 2009
Time 1400 – 1730
Topics
Essential technical information
- The salient features of a finance lease
- The salient features of an operating lease
- Comparison of the differences
- Methods of asset acquisition
Capital Allowances (I)
A definition of plant or machinery
The difference between accounting and tax depreciation
Capital allowances
- · definition
- · rules for claiming
- · time apportionment
The varying rates of allowance
Funding Leases
The funding lease tests
Types of funding leases:
- · short funding finance leases
- · short funding operating leases
- · long funding finance leases
- · long funding operating leases
Exemptions for short funding leases
- · Sec. 220 dis-application of time apportionment
- · the rules for finance leases
- · the rules for operating leases
Capital Allowances (II)
Annual investment allowances
Business travel taxation
Integral fixtures
Payable ECA’S
Asset Finance Part II