Jerlun Sdn. Bhd. was incorporated on 1 October 2012 and makes up its accounts annually to December 31. The business of textile manufacturing commenced on 1 February 2013. The following capital expenditures were incurred during the financial year-ended 31 December 2014: Expenditure allowance rate (%) Date Annual Amount RM 20 05.12.2013 01.05.2014 Heavy machinery Deposit Full payment Forklift (Hire purchase): Total cost 200,000 800,000 12.01.2014 14 01.02.2014 Down payment 130,000 20,000 Total instalment payments - Principal - Interest portion Motor vehicle 38,000 7,580 05.04.2014 20 (Second-hand Toyota Camry for staff use) Computer 86,000 01.05.2014 8,000 40 Jerlun Sdn. Bhd. was incorporated on 1 October 2012 and makes up its accounts annually to December 31. The business of textile manufacturing commenced on 1 February 2013. The following capital expenditures were incurred during the financial year-ended 31 December 2014: Expenditure allowance rate (%) Date Annual Amount RM 20 05.12.2013 01.05.2014 Heavy machinery Deposit Full payment Forklift (Hire purchase): Total cost 200,000 800,000 12.01.2014 14 01.02.2014 Down payment 130,000 20,000 Total instalment payments - Principal - Interest portion Motor vehicle 38,000 7,580 05.04.2014 20 (Second-hand Toyota Camry for staff use) Computer 86,000 01.05.2014 8,000 40