{"id":1845,"date":"2020-11-20T00:21:48","date_gmt":"2020-11-20T00:21:48","guid":{"rendered":"https:\/\/designstemplates.in\/larc\/?p=1845"},"modified":"2023-08-18T13:00:39","modified_gmt":"2023-08-18T13:00:39","slug":"capital-budgeting-important-problems-and-solutions","status":"publish","type":"post","link":"https:\/\/designstemplates.in\/larc\/capital-budgeting-important-problems-and-solutions\/","title":{"rendered":"Capital Budgeting: Important Problems and Solutions Formula"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">GAAP Declining Balance Method<\/a><\/li>\n<li><a href=\"#toc-1\">The company should buy the equipment because the sum of the<\/a><\/li>\n<li><a href=\"#toc-2\">MACRS Worksheet<\/a><\/li>\n<li><a href=\"#toc-3\">Video Explanation of How Depreciation Works<\/a><\/li>\n<li><a href=\"#toc-4\">Paying Too Much For Accounting? How Near-Sourcing Could Help Your Small Business<\/a><\/li>\n<li><a href=\"#toc-5\">basis for 10 years with a salvage value of $40,000. The company<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"253px\" alt=\"after tax salvage value\"\/><\/p>\n<p>This method lets you deduct the same amount of depreciation each year over the useful life of the property. To figure your deduction, first determine the adjusted basis, salvage value, and estimated useful life of your property. The balance is the total depreciation you can take over the useful life of the property. The Central collection agency (CCA) uses a method of depreciation and the undepreciated value which is the undepreciated capital cost. As CCA uses a declining balance it makes the disposal of assets complicated.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"after tax salvage value\"\/><\/p>\n<p>Other basis usually refers to basis that is determined by the way you received the property. For example, your basis is other than cost if you acquired the property in exchange for other property, as payment for services you performed, as a gift, or as an inheritance. The basis of real property also includes certain fees and charges you pay in addition to the purchase price. These are generally shown on your settlement statement and include the following. The basis of property you buy is its cost plus amounts you paid for items such as sales tax (see Exception below), freight charges, and installation and testing fees.<\/p>\n<h2 id=\"toc-0\">GAAP Declining Balance Method<\/h2>\n<p>You elect to deduct $1,055,000 for the machinery and the entire $25,000 for the saw, a total of $1,080,000. Your $25,000 deduction for the saw completely recovered its cost. You figure this by subtracting your $1,055,000 section 179 deduction for the machinery from the $1,080,000 cost of the machinery. When you use property for  both business and <a href=\"https:\/\/www.digitalconnectmag.com\/a-deep-dive-into-law-firm-bookkeeping\/\">A Deep Dive into Law Firm Bookkeeping<\/a> nonbusiness purposes, you can elect the section 179 deduction only if you use the property more than 50% for business in the year you place it in service. If you use the property more than 50% for business, multiply the cost of the property by the percentage of business use. Use the resulting business cost to figure your section 179 deduction.<\/p>\n<div style='text-align:center'><iframe width='562' height='312' src='https:\/\/www.youtube.com\/embed\/fDFbrEBoQEo' frameborder='0' alt='after tax salvage value' allowfullscreen><\/iframe><\/div>\n<p>Figure your gain, loss, or other deduction resulting from the disposition in the manner described earlier under Abusive transactions. Tara Corporation, a calendar year taxpayer, was incorporated and began business on March 15. During December, it placed property in service for which it must use the mid-quarter convention. <a href=\"https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/\">https:\/\/goodmenproject.com\/business-ethics-2\/navigating-law-firm-bookkeeping-exploring-industry-specific-insights\/<\/a> This is a short tax year of other than 4 or 8 full calendar months, so it must determine the midpoint of each quarter. Tara Corporation, a calendar year taxpayer, was incorporated on March 15. For purposes of the half-year convention, it has a short tax year of 10 months, ending on December 31, 2022.<\/p>\n<h2 id=\"toc-1\">The company should buy the equipment because the sum of the<\/h2>\n<p>Qualified property acquired after September 27, 2017, does not include any of the following. To be qualified property, noncommercial aircraft must meet the following requirements. To be qualified property, long production period property must meet the following requirements. Your property is qualified property if it is one of the following. Step 1\u2014Taxable income figured without either deduction is $1,100,000. Land and land improvements do not qualify as section 179 property.<\/p>\n<ul>\n<li>You cannot depreciate the cost of land because land does not wear out, become obsolete, or get used up.<\/li>\n<li>For passenger automobiles and other means of transportation, allocate the property&#8217;s use on the basis of mileage.<\/li>\n<li>Although the tax preparer always signs the return, you&#8217;re ultimately responsible for providing all the information required for the preparer to accurately prepare your return.<\/li>\n<li>They figure that amount by subtracting the 2021 MACRS depreciation of $536 and the casualty loss of $3,000 from the unadjusted basis of $15,000.<\/li>\n<li>Your qualified business-use percentage is the part of the property&#8217;s total use that is qualified business use (defined earlier).<\/li>\n<\/ul>\n<p>If you are not allowed to make the correction on an amended return, you may be able to change your accounting method to claim the correct amount of depreciation. If you depreciate your property under MACRS, you may also have to reduce your basis by certain deductions and credits with respect to the property. For more information, see What Is the Basis for Depreciation? The adjusted basis in the house when Nia changed its use was $178,000 ($160,000 + $20,000 \u2212 $2,000). On the same date, the property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. The basis for depreciation on the house is the FMV on the date of change ($165,000) because it is less than Nia\u2019s adjusted basis ($178,000).<\/p>\n<h2 id=\"toc-2\">MACRS Worksheet<\/h2>\n<p>At the end of their useful lives, when the cars are no longer profitable to lease, Maple sells them. Maple does not have a showroom, used car lot, or individuals to sell the cars. Instead, it sells  them through wholesalers or by similar arrangements in which a dealer&#8217;s profit is not intended or considered.<\/p>\n<p>If Maple buys cars at wholesale prices, leases them for a short time, and then sells them at retail prices or in sales in which a dealer&#8217;s profit is intended, the cars are treated as inventory and are not depreciable property. In this situation, the cars are held primarily for sale to customers in the ordinary course of business. If you use property for business or investment purposes and for personal purposes, you can deduct depreciation based only on the business or investment use. For example, you cannot deduct depreciation on a car used only for commuting, personal shopping trips, family vacations, driving children to and from school, or similar activities. Please note that we will get the same after-tax total net cash flows if we subtract taxes from before-tax cash flows directly (instead of finding net income and then adding non-cash items to arrive at after-tax cash flows). If an asset has been fully depreciated (when the aggregate tax deductions are equal to the original cost of the asset) there are no additional tax implications placed on the asset.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content GAAP Declining Balance Method The company should buy the equipment because the sum of the MACRS Worksheet Video Explanation of How Depreciation Works Paying Too Much For Accounting? How Near-Sourcing Could Help Your Small Business basis for 10 years with a salvage value of $40,000. The company This method lets you deduct the same<br \/><a class=\"moretag\" href=\"https:\/\/designstemplates.in\/larc\/capital-budgeting-important-problems-and-solutions\/\">+ Read More<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[129],"tags":[],"class_list":["post-1845","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"acf":[],"_links":{"self":[{"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/posts\/1845","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/comments?post=1845"}],"version-history":[{"count":1,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/posts\/1845\/revisions"}],"predecessor-version":[{"id":1846,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/posts\/1845\/revisions\/1846"}],"wp:attachment":[{"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/media?parent=1845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/categories?post=1845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/designstemplates.in\/larc\/wp-json\/wp\/v2\/tags?post=1845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}