Annual investment allowance

Annual investment allowance provides details of the Annual investment allowance (AIA) limits for the period as well as amount claimed.

The AIA claimed figure comes from the amounts claimed at Annual investment allowance claims.

Use Apportionment option to select the monthly or daily basis of calculation of the maximum AIA amount. In a long period of account, the same option must be used in each accounting period. The By Month option may only be selected if the accounting period starts on the first day of a calendar month and ends on the last day of a calendar month.