The One Kenya Alliance Ltd was established on January 1 2022 to process dried fruits for the export market. The company incurred the following costs in constructing relevant structures which were utilized from 1 January, 2022:

Ks h.

Factory building 9 97,200,000

Labour quarters 42,400,000

Showroom 3,950,000

Staff recreation facility 14,500,000

Retail shop 7,700,000

Godown for dispatch of goods 26,500,000

Perimeter wall 12,550,000

Administrative offices 21,600,000

Driveway 14,800,000

Sports pavilion 6,600,000

Concrete water tanks 800,000

Drainage system 1,900,000

Fax machines 9,A. 65,000

Additional Information:

1. A borehole was drilled at a cost of ksh. 6,300,000 and utilized with effect from 1

September, 2022.

2. On July 1, 2022 the company constructed a factory extension and a loading bay at the

cost of ksh. 24,650,000 and ksh 6,800,000 respectively.

3. The following assets were acquired on 1 August, 2022:

Ksh.

Pick-up truck (4 in total) 12,400,000

Scooters 1,300,000

Conveyor belt 14,600,000

Scanners 250,000

Bicycles 180,000

Mobile phones 360,000

Electronic weighing machines 130,000

Trolleys 140,000

Required:

Pacro A tlf

Capital allowances due to One Kenya Alliance Ltd for the year ended 31 December

2022 (15 Marks)