Table of contents

Asset Summary - single accounting period

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Table of contents


This section explains the summary information for all short life assets for a single accounting period within a period of account.


The first window you will see upon accessing the Short life Assets area is the Summary.


This window summarises all the information held for each asset created including:

  • Description
  • TWDV b/fwd - Tax written down value brought forward 
  • Adds/Transfers in - Additions in the period and amounts tranferred in from other companies
  • Disposal proceeds 
  • Balancing charge 
  • AIA/WDA claimed
  • Allowance adjustments - amounts of adjustments to allowances claimed by receiving company as a result of an inter company transfer in
  • Inter-co transfers out/Main pool transfers - amounts relating to a transfer of the asset to other companies and to transfers to the main pool
  • Balancing allowances
  • TWDV c/fwd - amount of tax written down value carried forward.
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