Van purchased with finance. In year 1, I was using cash basis so put through deposit and the finance payment (with the interest part of the finance payment capped at £500). If I move to accrual accounting in year 2, what can I put through for the van? Is it 18% capital allowance for the cost of the van minus what was claimed as an expense in year 1? (with the interest part of the loan repayment not capped)?