Factories and ancillary premises used for manufacturing a product or for carrying on a trade in which goods are subjected to any process. For qualifying buildings there is a special category of capital allowance, known as industrial-buildings allowance. The writing-down allowance of 4% is calculated using the straight-line method. The allowance is based on the cost of the building including the cost of preparing the land, but excluding the cost of the land itself. The same allowance is available for certain agricultural and commercial buildings, including some hotels. An allowance of 100% of building cost is available for qualifying buildings in a designated enterprise zone.