• Is your business decentralised?

    If your business is decentralised, so that purchases of assets shown in eligible purchases are made in different centres within your business, you may perform a sampling exercise for each centre and use the results for the purchases made by that centre. You may need to do this to ensure a representative sample if the eligible purchases of the centres have different characteristics. This is more likely to be an issue for larger businesses.

      Last modified: 13 Dec 2005QC 17150