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Question 1 Deluxe Sdn Bhd (accounting year end 31 October) is a manufacturing company producing computer parts. In 2018, the company ventured into another business activity, producing personal computers under the brand name of "Ventura." In June 2018, a piece of land was acquired at the cost of RM1.2 million and a legal fees of RM15,000 was incurred on the Sale and Purchase Agreement of the land. Three months later, a few squatter houses situated on the land were demolished at the cost of RM90,000. An architect firm from Kuala Lumpur was hired to design the building plans at a cost of RM30,000. RM 10,000 was paid to the local authority for the approval of the plan. The construction commenced in November 2006 incurring the following costs: Expenses RM Materials 900,000 Labour 400,000 Plumbing and wiring 80,000 Installation of fittings 60,000 Construction costs 200,000 1,640,000 The construction of 20,000 square feet building was completed and put into use in September 2019. The management of Deluxe Sdn Bhd agreed that the built up area of the building was allocated for the following purposes: 1,900 sq. ft. as an office 7,500 sq. ft. as employee's recreation room 10,000 sq. ft. for storage of raw materials, fuel and goods in process 600 sq. ft. as a showroom The operation went smoothly throughout the year. However on 10 April 2021, the factory was shut down due to some damages and as a result the company suffered a loss of RM450,000. This led to shutting down the whole operation and on 30 April 2021, the building was sold to Cyber Sdn Bhd (year end 31 December) for a consideration of RM3 million including RM1.1 million which was for the land. Cyber Sdn Bhd used 1/8 of the building as an office and the rest as a factory. In June 2021, Cyber Sdn Bhd purchased a piece of plant and machinery for RM500,000. RM1.6 million was incurred on preparing the site for the installation of plant and machinery. They were put into use in July 2021. In addition, Deluxe Sdn Bhd has acquired a Proton Perdana for the use of the general manager was bought on hire purchase terms as follows: Cost of Proton Perdana Deposit paid on 1 October 2018 RM 126,000 (30,000) 96,000 11,520 107,520 Hire purchase interest Hire purchase amount Term of repayment 24 months The first installment of RM4,480 commenced on 1 November 2018. The vehicle was traded in for a second hand delivery truck costing RM149,000 in March 2021 and the trade in value was RM90,000 Required: Compute the capital allowances, balancing charges or allowances (if any) for Deluxe Sdn Bhd and Cyber Sdn Bhd up to year of assessment 2021, showing all necessary workings. (Round up your figures) (21 marks) Question 1 Deluxe Sdn Bhd (accounting year end 31 October) is a manufacturing company producing computer parts. In 2018, the company ventured into another business activity, producing personal computers under the brand name of "Ventura." In June 2018, a piece of land was acquired at the cost of RM1.2 million and a legal fees of RM15,000 was incurred on the Sale and Purchase Agreement of the land. Three months later, a few squatter houses situated on the land were demolished at the cost of RM90,000. An architect firm from Kuala Lumpur was hired to design the building plans at a cost of RM30,000. RM 10,000 was paid to the local authority for the approval of the plan. The construction commenced in November 2006 incurring the following costs: Expenses RM Materials 900,000 Labour 400,000 Plumbing and wiring 80,000 Installation of fittings 60,000 Construction costs 200,000 1,640,000 The construction of 20,000 square feet building was completed and put into use in September 2019. The management of Deluxe Sdn Bhd agreed that the built up area of the building was allocated for the following purposes: 1,900 sq. ft. as an office 7,500 sq. ft. as employee's recreation room 10,000 sq. ft. for storage of raw materials, fuel and goods in process 600 sq. ft. as a showroom The operation went smoothly throughout the year. However on 10 April 2021, the factory was shut down due to some damages and as a result the company suffered a loss of RM450,000. This led to shutting down the whole operation and on 30 April 2021, the building was sold to Cyber Sdn Bhd (year end 31 December) for a consideration of RM3 million including RM1.1 million which was for the land. Cyber Sdn Bhd used 1/8 of the building as an office and the rest as a factory. In June 2021, Cyber Sdn Bhd purchased a piece of plant and machinery for RM500,000. RM1.6 million was incurred on preparing the site for the installation of plant and machinery. They were put into use in July 2021. In addition, Deluxe Sdn Bhd has acquired a Proton Perdana for the use of the general manager was bought on hire purchase terms as follows: Cost of Proton Perdana Deposit paid on 1 October 2018 RM 126,000 (30,000) 96,000 11,520 107,520 Hire purchase interest Hire purchase amount Term of repayment 24 months The first installment of RM4,480 commenced on 1 November 2018. The vehicle was traded in for a second hand delivery truck costing RM149,000 in March 2021 and the trade in value was RM90,000 Required: Compute the capital allowances, balancing charges or allowances (if any) for Deluxe Sdn Bhd and Cyber Sdn Bhd up to year of assessment 2021, showing all necessary workings. (Round up your figures) (21 marks)