IBA is given on qualifying expenditure. They are writing down allowances CA34500 and initial allowances CA34000. They write off the cost of constructing an industrial building or structure on a straight-line basis, usually over a period of 25 years. When an industrial building is sold or transferred to another person there is a balancing adjustment to make the allowances given match the actual loss suffered. Balancing adjustments are balancing allowances and balancing charges CA35000.