✔ 最佳答案
Full payment of computer, depreciation allowance will be 100% (computer hardware & software allowance), but not full payment (eg. hire purchase) depreciation allowance cannot claim 100% allowance will be hp pool 20%. That means IA will be 第一年供款(本金) x 60%, 第一年AA = (cost - IA) x pool 20%.
如要用30%要合符稅局批准名單內item 才可用.