Re: plant commissioning...
One of our companies for tax planning and accounting purposes decided for our new plant commissioning to be effective 1 July.
That is because if it's commission say 15 June, the depreciations will kick in and lots of other accounting and tax issues come into play this financial year, albeit small amount.
Hence, in most circumstances, you would put the commissioning 1 July to commence recording of expenses and be matched with revenue/sales.
That is my 2c thought..
Re: plant commissioning...One of our companies for tax planning...
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