UK How do I accrue for Dilapidations?

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Hi, I am hoping someone can shed some light on exactly how I can accrue for dilapidation costs.

The invoice has not yet been received but I am not expecting it until the lease of the building comes to an end. I do however need to start accruing for dilapidations to hit the p&l each month.

I have rental figures etc but not sure The correct way to calculate a provision for this.

Many thanks in advance!
 

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