$.14$ MNSA Made$4$U

$(2)53\%[4]$

Assessment $01\_$S$1\_2...$

FAC$3701/101/1/2024$

ASSESSMENT $01($First semester$)($continued$)$

The delivery vehicles are depreciated according to the straight$-$line method over five $(5)$ years with no residual value.

The SA Revenue Service allows a capital allowance over four $(4)$ years $($not prorata$)$ on the delivery vehicles.

No other delivery vehicles were acquired or sold during the year.

$2.$ Trade receivables are as follows:

Trade receivables Allowance for credit losses

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