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Ch4.CT-Interest income, Property business income - Coggle Diagram

- - - - Loans是为了non-trading，其income/expenditures计入interest income
      - Loans是为了trading，其income/expenditures计入trading profit
    - - trading：购买P&M、working capital、properties for trade(eg.office, warehouse, factory)
      - non-trading(即investment activity): 购买commercially let property、购买其他公司share
- - - - relief = 买新家具cost - 卖旧家具的收益
      - 第一次购置不能用relief
      - 家具有功能上的优化算improvement 因此不能用relief
    - - Capital Expenditure
      - 贷款利息费用Interest expenses on a loan for acquiring the letting property. (It is deducted under interest income)
  - - - 按年付，在trading profits中减去，the amount deductible each year= P x (51 – D) / 50 x (1/D)，也就是租赁方公式➗年限
      - 未满12月的年要time apportion