Expense Depreciation Allowable Deduction Amount The deduction for decline in value for an income year of depreciating assets held by the entity. Income Assessable Other Indicator An indicator to state whether there is other assessable income. Valid values are: true = there is other assessable income false = there is no other assessable income. Expense Capital Works Amount The amount of capital works expenses Capital works expenses are the costs of acquiring or developing long-term assets such as buildings, plant and equipment. Capital works expenses can include: - costs of building construction - costs of altering a building - cost of capital improvements to the surrounding property. Expense Forestry Managed Investment Scheme Amount The amount of payments made to a Forestry Managed Investment Scheme. Expense Other Code A code that best describes the greatest amount for other expenses. Valid values are: C - Exclusion of personal contributions F - Foreign exchange losses B - Contribution that is a fringe benefit R - Return of contributions by non-complying funds A - Deductible balancing adjustment E - Environment protection expenditure I - Listed investment company capital gain amount N - Deduction relating to foreign non-assessable non-exempt income S - Superannuation (Financial Assistance Funding) Levy Act 1993 O - Other expenses not listed elsewhere T - TOFA losses or deductible TOFA balancing adjustment Where there are multiple categories of other deductions, the code that represents the category with the largest amount should be used. TOFA is the Taxation of Financial Arrangements. Financial Performance 1