Capital allowance in Xero

From https://www.gov.uk/capital-allowances

> You can claim capital allowances when you buy assets that you keep to use in your business, for example:

> * equipment
> * machinery
> * business vehicles, for example cars, vans or lorries

> These are known as plant and machinery.

> You can deduct some or all of the value of the item from your profits before you pay tax.

The specifics of what and how much we can claim on should be down to professional accountants; to make life easier for them, and to keep our books reconciled, we've set up an account code `789 - Capital Allowances`

This doesn't _do_ anything to the transactions, it's just a convenient way of keeping track of them for the accountants to deal with at a later date (this has been approved by our bookkeeper!)