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What a provision must satisfy to be deductible

A way to check what has landed — no marks, no account · 1 section · 195 words · 3 min

Test yourself

Question 1 of 3

A December energy bill received on 8 January is treated how at the year end?

As a provision for risks, since it has not been invoiced yetAs an accrued expense, the debt being certain in principle and amountAs nothing at all, the expense belonging to the following year

Question 2 of 3

Which base applies when impairing a compromised trade receivable?

The amount inclusive of value added taxThe net-of-tax amount, for the compromised share onlyThe full net-of-tax amount, whatever has already been collected

Question 3 of 3

What happens to a provision the administration holds to be non-deductible?

It disappears from the accounts and from the balance sheetIt stays recognised and is tracked on schedule 2058-B until releasedIt becomes a regulated provision among shareholders' funds

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