written down allowance

an allowance which can be claimed on capital expenditure by a business or self-employed person in the years after the purchase was made. In the first year, the first year allowance (FYA) applies.

Abbreviation WDA
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first year allowance
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National Securities Markets Improvement Act of 1996 (NSMIA)
National Futures Association (NFA)
credit bank
certificate of deposit (CD)
debt instrument