Assets Owned Less than 2 years -Capital Allowance

sammy11

URGENT NEED HELP

在此先谢谢你的帮忙!

我老板有间partnership 现两个股东闹番羽了所以急须把 Account & Tax 算出来

1/7/2010公司成立

买了一架 machine RM 40,000
今年三月公司停止操做-3/2011

Year 2010 accounting -
Fixed asset RM40,000 -Dep RM 8,000 =NBV RM32,000
YA 2010 tax Claim Capital Allowance =RM13,600
Qualify Cost RM 40,000-IA20%:RM8,000 -AA14% RM5,600 = RE =RM26,400

问题如卞:

Year 2011
Accounting -Written off Asset
DR:Accum Dep RM8000
DRoss of asset written off 32,000-在taxation add back 对吗?
CR:Fised asset RM 40,000

Year 2011
Taxation - Capital allowance -怎么算?
公司成立 7/2010 -停止 3/2011 = 9 Months business
在 YA2010 already claim Capital allowance RM 13,600 ,Now that RM13,600 need to add back as a Balancing charge for YA2011?
**Assets Owned Less than 2 years of acquisition ,tax authorities would 'claw back' all capital allowance given by way of balacing charge in the year of disposal.2 year refer to exact number of day in the 2 years**不是很清楚可以解释下吗?

YA2011 capital allowance 应该怎么做?
YA2010 CA of RM13,600 treat as YA 2011 Balancing charge?
Please let me know how to prepare Capital allowance for YA2011 .
YA2010 CA of RM13,600 just leave it or need add back to YA2011 CA as balancing chaeges... I am confuse now....
YA2011 -Residual Expeniture :No Claim BA ?

Many many Thanks