The phrase "allowance for capital" is correct and usable in written English.
It can be used in financial or economic contexts to refer to a provision or allocation made for capital expenses or investments.
Example: "The budget includes an allowance for capital improvements to the infrastructure."
Alternatives: "capital allocation" or "capital provision".
Capital gains taxes that had brought $1.5 billion into the Treasury from 1926 to 1929 dived into negative territory as the allowance for capital losses accrued.
Of course, the federal government is not going to spend that much more because it would make the goal of balancing the budget more difficult, based on the way deficits are calculated, making no allowance for capital outlays.
(b) Also unavailing is the incumbents second reason for calling TELRIC an unreasonable exercise of the FCCs regulatory discretion: the supposed incapacity of this methodology to provide enough depreciation and allowance for capital costs to induce rational competition on the theorys own terms.
The government will freeze the annual exempt allowance for capital gains tax.
The study by Hibbert et al [ 33] had wider coverage of resources with respect to professionals allied to medicine and an in-built allowance for capital equipment, which may be responsible for a slightly higher mean costs per day (£1302, 2003 price year) compared to £1028 (2001 price year, £1119 inflated to 2003 price year) for the Cost Block Programme.
This rate reduction will be funded in part by the deferral in tax allowances for capital investment, through the reduction in the annual investment allowance and a reduction in tax depreciation rates.
However, annual capital allowances for capital expenditures incurred are granted under Schedule 3 of the Income Tax Act.
I support the idea advanced in "Australia's Future Tax System", or the Henry Review, to replace the current system of state based royalties--a tax on production--with the proposed [uniform resource-rent tax, including an] allowance for corporate capital (ACC).
It will allow companies, through 2004, to take an extra 30% first-year tax deduction beyond the standard allowance for depreciating capital equipment.
These alternative regimes are extensions to a multinational setting of two general approaches to the neutral treatment of interest expenses – the CBIT (comprehensive business income tax) and ACC (allowance for corporate capital).
Income statements almost always include an allowance for depreciation of capital assets.
