Thank you for your insight.
Originally I thought the same calculation of UCC-CCA = UCC Start of next year. But when comparing 2019, 2020 & 2021 returns the values are as follows:
Year 2019
UCC at beginning of the year: 18,742.50
CCA: 5,370.47
UCC-CCA = 18,742.50 - 5,370.47 = 13,372.03 [Should be UCC for beginning of 2020]
(notice the 252.28 deviance)
Year 2020
UCC at beginning of the year: 13,119.75
CCA: 3,306.00
UCC-CCA = 13,119.75 - 3,306.00 = 9,813.75 [should be UCC for 2022 & 2023] But instead UCC was populated as 9,183.83. [629.92 deviance]
So, just wondering what might be causing these deviances in the calculation. These differences in value were what made me think twice about the UCC-CCA = Next year UCC.
Appreciate your insight & suggestions.
