New Machinery Purchased: For new and unused assets: 40% in the year the asset was brought into use 20% in the three subsequent years Straight line No apportionment For used assets: 20% per year Straight line No apportionment To meet increased demand, new machinery was acquired after relocating to the new factory: Machine A (new) was bought for R20,000 on 1 May 2022, with installation costs of R5,000. It became operational on 1 July 2022. Machine B (new) cost R40,000 (including R2,000 shipping), purchased on 1 January 2023. Delivery has been delayed due to customs issues. Machine C (second-hand) was acquired for R10,000 on 1 December 2022 and was immediately operational