企业需要将添加所有能够获得第一年津贴的资产，其总值将能够获得FYA。在

企业需要将添加所有能够获得第一年津贴的资产，其总值将能够获得FYA。在这个例子中mybags plc能获得的FYA为24000.

最后，在主池加值（包括正在上年）除了津贴。然后在主池中扣除附加值。之后，在特殊池中执行相同的计算。一旦完成，写下价值（WDV）的一年可以获得。然后，它会在明年的资本免税额计算中使用。

結果 (英文) 1:

Enterprises need to be added to receive a first year allowance of all assets, its value will be able to get the FYA. In this example mybags FYA of PLC access to 24000.Finally, in the main pools (including last year) in addition to the allowance. Then deduction of value added in the main pool. Later, in special pool to perform the same calculations. Once that is done, write value (WDV) for a year and receive. Then, it will be used in the calculation of capital allowances next year.

結果 (英文) 2:

Enterprises need to add all allowances can be obtained in the first year of the assets, which total value will be able to get FYA. FYA in this case can be obtained mybags plc is 24000.

Finally, in the main pool bonus (including being last year) in addition to allowances. Then in the main pool deduct value. Thereafter, the same calculation is performed in a special pool. Once completed, write down the value (WDV) a year can be obtained. Then, it will be used in next year's capital allowances calculations.

結果 (英文) 3:

Businesses need to add all the assets that will be able to receive the first year's allowance, and their total value will be able to get FYA. In this example PLC mybags can get a FYA of 24000Finally, in addition to the value of the main pool (including the previous year) in addition to the grant. And then deduct the added value in the main pool. After that, perform the same calculations in a special pool. Once completed, write down the value (WDV) of the year can be obtained. Then, it will be used in next year's capital allowance.