Commercial building allowance
為什麼在計算物業的 Commercial building allowance 時要用 first assignment cost 再除一半?(我大約知道「除一半」是因為地價,請主要回答「為何要用first assignment cost」)
2 個解答
評分
- AcctLv 61 十年前最愛解答
Commercial building allowance is granted on the basis of the cost of construction of the building. It assumes the first assignment cost is the cost of construction. 「除一半」是因為地價 is to estimate the land cost be half of the total cost.
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