| name | capital-allowances |
| description | Capital allowances schedule from FAR (IA/AA). Use when capital allowances or plant allowance.
|
/capital-allowances
Purpose
CA schedule for tax computation.
Inputs
FAR: date, cost, class, residual expenditure b/f, disposals.
Rules
- Use rates from
references/tax_malaysia.md (verify currency of rates)
- Small value assets per current rules / firm policy
- Hire purchase: qualifying expenditure rules
- Disposals: balancing charge/allowance
Completion
Done when: CA schedule by pool/class on disk; rates from tax reference (not invented).
Output
CA schedule by asset pool/class + total IA/AA for the year.