@  INTERACTIVE T1/TP1 1994
@
@  File: FH2T016W.TXT
@  NoForm: 071 NoElem: N303
@  NoForm: 072 NoElem: N303
@  NoForm: 073 NoElem: N301
@  NoForm: 074 NoElem: N301
@  NoForm: 075 NoElem: N300
@
!F 06 00 74 07
!H Frais de bureau de l'anne
@-----------------------------------------------
 Les frais de local de travail peuvent comprendre par exemple
 la partie, calcule au prorata, du loyer, de la dduction pour
 amortissement, des assurances sur les biens, des impts fonciers,
 des intrts hypothcaires et des frais d'exploitation, notamment
 le chauffage et l'lectricit. Il faut rpartir les frais de
 faon raisonnable, entre l'usage personnel et commercial.
@-----------------------------------------------
!A 05 00 74 06
!H Home expenses of the year
@-----------------------------------------------
 The expenses related to the work space could include, for example,
 the prorated portion of rent, capital cost allowance, property
 insurance, property taxes, mortgage interest or operating costs
 such as heating and lighting. The expenses should be apportioned
 between business and non-business use on a reasonable basis.
@-----------------------------------------------
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