中外比較會計chppt課件-展示頁
2025-01-16 07:12本頁面
【正文】 . They also keep a separate set of depreciation records for puting their ine taxes. For ine tax purposes, most panies use an accelerated depreciation method . Suppose you are a business manager. The IRS allows an accelerated depreciation method , which most managers prefer to straightline depreciation. Why? Because it provides the most depreciation expense as quickly as possible, thus decreasing your immediate tax payments. You can then apply the cash you save to fit your business needs. MACRS depreciation for tax purposes (P326/204) MACRS: Modified Accelerated Cost Recovery System 修訂的加速成本回收制 The Tax Reform Act of 1986 Depreciation for partial years P327/205 ?Purchased on or before the 15th of a month, record a full month’s depreciation ?Purchased after the 15th of a month, record no depreciation ?Halfyear convention 半年期慣例 Changing the useful life of a depreciable asst P327/205 ?This correction affects only the amount of depreciation expense that will be recorded in the current and future periods. The financial statements of past periods are not revised to reflect changes in the estimated useful lives of depreciable assets. 未來適用法不用追溯調(diào)整 ?The change and its effect should be reported in notes to the financial statement. Example P328/206 Accounting for Plant Asset Disposals When Plant assets lose their usefulness they may be disposed of in one of the following ways: 1. discarded, 2. sold, or 3. traded (exchanged) for similar
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