/capital-allowances

Purpose

CA schedule for tax computation.

Inputs

FAR: date, cost, class, residual expenditure b/f, disposals.

Rules

• Use rates from references/tax_malaysia.md (verify currency of rates)
• Small value assets per current rules / firm policy
• Hire purchase: qualifying expenditure rules
• Disposals: balancing charge/allowance

Completion

Done when: CA schedule by pool/class on disk; rates from tax reference (not invented).