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GPI
less vacancy and bad debt
EGI
Less: Depreciation and other expenses
NOI
Less; Service
Before tax
Less; taxes
After tax

UCC
mac cca rate @
Claimed CCA

NOI
Less: interest Expense
Plus: Other property income

NOI
Less: interest Expense
Less: Claimed CCA
Taxable income
Tax Rate @



Gross Sales Price
Less: Cost of sales @
Net Sales Price
Less: Outstanding Balance
Before tax sales proceeds
Less: tax on gains
Less: Tax on reception
ATER

Attribution/Proportion
Purchase Sale
price
Less: cost of sales
NSP

Land
Building
Infrastructure

     
 
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