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Separate trade - introduction

Separate trade - commencement

Separate trade - cessation

Separate trade - pre-trading expenditure

Separate trade - television productions

Profit/loss calculation - introduction

Profit/loss calculation - income - nature

Profit/loss calculation - income - timing

Profit/loss calculation - expenditure - nature

Profit/loss calculation - expenditure - timing

Profit/loss calculation - matching income to expenditure

Profit/loss calculation - matching income to expenditure in different periods of account

Profit/loss calculation - estimating amounts

Profit/loss calculation - estimating amounts examples

Examples 1 and 2 - one-period and two-period productions

Example 3 - budgeted expenditure exceeded

Example 4 - multi-period production

Example 5 - retained rights