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.2构筑物structure.3土地land.4案例法定义.5认定用于工厂和机械的费用.6电脑软件费用computersoftware宽免额allowances.1Poolingexpenditures费用总额.2WritingdownallowancesWDA.3Firstyearallowance年宽免额.4100%FYAs.5计算Calculation.7Balancingchargesandallowances.9AssetswhicharenotpooledShortlifeassets短期资广Hirepurchaseandleasing融资租赁和租赁10Successions继业ofatrade停业.10Thecessation12Agriculturalbuildingsandworks1Industrialbuildings.6资广处理价格Thedisposalvalueofassets.8Longlifeassets长期资广(25年以上)