CG76779 - Wasting assets: computation: T(2)/L formula

In practice you calculate how much allowable enhancement expenditure has been written off by using a similar formula to that used for acquisition cost, see CG76774+.

This time the formula is called T(2)/L and CG76780 shows you how to use it.

Where allowable enhancement expenditure has been incurred more than once you simply repeat the formula the appropriate number of times.