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What does it mean by "amount carried forward from previous year" on business was it the Line 72 or Line 77?

 
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What does it mean by "amount carried forward from previous year" on business was it the Line 72 or Line 77?

Amounts carried forward from a Business year over year are undeducted Office in Home expenses or amounts related to Capital Cost Allowance. Also an opening balance for Inventory can transfer from prior year business statement.

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What does it mean by "amount carried forward from previous year" on business was it the Line 72 or Line 77?

Amounts carried forward from a Business year over year are undeducted Office in Home expenses or amounts related to Capital Cost Allowance. Also an opening balance for Inventory can transfer from prior year business statement.