323 Adjusted net costU.K.
This section has no associated Explanatory Notes
The amount of the adjusted net cost is—
where—
S is the starting expenditure,
P is the amount of any proceeds from the balancing event,
I is the number of days in the relevant period of ownership on which the building was an industrial building or used for research and development, and
R is the number of days in the whole of the relevant period of ownership.