The tax summary already adds back depreciation (such as 8004 - Office Equipment Depreciation), which isn’t tax-deductible. However, loss on sale of assets (i.e. assets written off) are not tax-deductible either, because we can claim capital allowances on assets instead.
I’ve written off assets by debiting the sale of assets account, so should I add the nominal code for sale of assets (4200) to the add backs to correct the report?