BIM40000 - Measuring the profits (specific rules & practices): receipts & deductions: contents

BIM40050Receipts: general
BIM40100Receipts: compensation and damages
BIM40200Receipts: unclaimed balances
BIM40300Receipts: exclusivity agreements
BIM40350Receipts: fees
BIM40400Receipts: government support for new businesses
BIM40450Receipts: grants and subsidies
BIM40550Receipts: hire purchase
BIM40650Receipts: insurance commissions
BIM40750Receipts: insurance recoveries
BIM40800Receipts: interest and dividends
BIM41000Receipts: rents and payments from tenants
BIM41050Receipts: reverse premiums
BIM41800Receipts: voluntary receipts
BIM42050Deductions: general
BIM42100Deductions: scope of
BIM42200Deductions: timing
BIM42500Specific deductions: administration
BIM42550Specific deductions: advertising
BIM42600Specific deductions: annuities and annual payments
BIM42700Specific deductions: bad and doubtful debts
BIM42950Specific deductions: compensation and damages
BIM43100Specific deductions: crime (expenditure involving)
BIM43250Specific deductions: dilapidations under a lease
BIM44000Specific deductions: employee share schemes
BIM44500Specific deductions: employee benefit trusts
BIM45000Specific deductions: entertainment
BIM45150Specific deductions: gifts
BIM45300Specific deductions: guarantee payments
BIM45350Specific deductions: hire purchase
BIM45500Specific deductions: insurance
BIM45650Specific deductions: interest
BIM45800Specific deductions: loan finance
BIM45850Specific deductions: losses
BIM45900Specific deductions: overseas taxes
BIM45950Specific deductions: patents & royalties
BIM46000Specific deductions: pension schemes
BIM46250Specific deductions: premiums
BIM46350Specific deductions: pre-trading expenditure
BIM46400Specific deductions: professional fees
BIM46500Specific deductions: provisions
BIM46800Specific deductions: rent & rates
BIM46900Specific deductions: repairs and renewals
BIM47000Specific deductions: staffing costs
BIM47300Specific deductions: security expenditure
BIM47400Specific deductions: subscriptions
BIM47600Specific deductions: trade organisations
BIM47700Specific deductions: travel & subsistence
BIM47800Specific deductions: use of home