Nhasi Mamiriro eBhonus Depreciation
MunaDisemba 2017, Congress yakapa dzimwe shanduko kumabhonasi kuderedza, pakati pezvimwe zvekuchinja kumatare emabhizimisi. Zvitsva zvitsva ndezvi:
- Bonus depreciation haifaniri kushandiswa pakutsvaga kutsva asi inofanira kuva "kutanga kushandiswa" nebhizimisi inotenga iyo.
- Bonus depreciation inowedzera kusvika ku100% yepamusoro yekutenga zvigadzirwa zvakaitwa mushure meSeptember 17, 2017, uye inoramba iri pa100% kusvikira paJanuary 1, 2023.
- Chirongwa chacho chinobva chava kupera kwemakore akawanda: 80% muna 2023, 60% muna 2024, 40% muna 2025, uye 20% muna 2026. Kunze kwekuti chirongwa chisati chachinjwa zvisati zvadaro, kuderedza kwebhonasi hakuzovipo kutanga muna 2027.
Chii chinonzi Depreciation?
Kuwedzereka kunobvumira (kana kuti kunoda) mabhizinesi kuti aparidze mari yezvinhu zvenguva refu pamusoro pehupenyu hwefa. Izvo zvinogona kunge zviri kutora mari yezvinhu zvakasikwa mugore rokutanga mushure mekutengeswa kwebasa nebhizimisi, asi izvi hazvisi zvechokwadi. Nokudaro, kuderedza.
Nzira yakakosha yekuderedza mari yebhizimisi ndeyokuparadzira mari inofanirwa nehupenyu hwehupfumi - inonzi kutsetse-kutsetseka kwemaitiro.
Asi, Congress inowanzopa mamwe mabhizimisi kumabhizimisi pamusoro pemakore mashomanana adarika, kuvakurudzira kuti vatenge mari huru yebhizimisi dzavo.
Chimwe chekukurudzirwa ibhonasi inoratidzika.
Chii chinonzi Bonus Depreciation?
Bonus depreciation ndiyo nzira yekukurumidza kuwedzeredza iyo inobvumira bhizinesi kuti iwedzere kuderedzwa kwe50% yezvigadziro zvepfuma yakakodzera mugore rainoiswa naro mubasa. Ichi chipo chekuderedza kuwedzerwa ndeyezvinhu zvitsva chete.
IRS inoti:
Iyi mvumo yekubhadhara inokosha yebhonasi inowanika kune mabhizinesi ose uye inoshanda kune marudzi mazhinji ezvigadzirwa zvemunhu chaiyo uye pakombiyuta yakawanikwa uye yakaiswa mubasa [gore rakasiyana]. Inobvumira vateresi kuti vabvise 50 muzana yemari yezvigadzirwa zvepamusoro pamwe nekugara kwechipo chekuderera kunowanzowanikwa.
Maitiro eBonus Depreciation Works
Chokutanga, iwe unotenga kutenga bhizimisi rakakodzera. Imba yacho inogona kunge yakangoita chero yerudzi chero ipi zvayo kunze kwenyika uye zvivako. Zvino iwe unoisa pfuma iyo mubasa, nokuiisa iyo nekuishandisa. Ngatiti imba yacho inokwana $ 1,000,000. Kutanga, iwe unogona kutora chikamu chechikamu 179 , kuderedza mutengo wekutenga. Ipapo iwe unogona kukwanisa kuwedzera kubhadhara kwebhonasi ye50% yezvasara. Sirivha yekutenga inobva yanyangarika nenzira yakajairika. Iwe unogona kuverenga zvakawanda pamusoro pokuti ungaverenga sei kuyananisa.
Zvigadziriswa uye Zvibvumirano paKushandisa Bonus Kuchengetedza
Kuti uwane kukwanisa kushandisa bonus kuderedza, inofanirwa kutanga kushandiswa mugore raunenge uchitanga kubviswa kwekuderedza. Mamwe mapoka edzimba angave akakodzera kubhadhara kuora.
Computer software ikozvino inowanikwa.
Mamwe marudzi edzimba, anonzi nzvimbo yakanyorwa , inofanira kushandiswa 50% kana kupfuura nokuda kwebhizimisi, kuti zvikwanise kubhadhara mabhonasi. Nzvimbo yakarongwa inosanganisira makombiyuta, autos, uye imwe nzvimbo iyo inogona kushandiswa kwebhizimisi uye nechinangwa chega.
Chimwe chitsva che "kukwanisa kugadziriswa pfuma" yakawedzerwa. Sezvinorondedzerwa ne IRS, ichinhu chipi nechipi chirikuvandudzirwa mukati mekuvakwa kwe "nonresidential real property " (chivako) chinoshandiswa mubasa mushure mekunge zuva rakatanga kuiswa mubasa.
Kunyora Bonus Kukanganiswa Kwebhizimisi Renyu Mutero Wadzorera
Shandisa Fomu IRS 4562 kuti unyore kukoshesa kubhadhari uye mamwe maitiro ekuderedza uye kubhadhara. Iwe ungada kuongorora mazano eFomu 4562 usati watanga izvi kuverenga.
Kuwana rubatsiro neBhonus Depreciation
Kuwedzeresa ibhizimisi rebhizimisi rakaoma, uye mitemo ine chokuita nekuderera, kunyanya kubhadhara uye mabato eChikamu 179, inogara ichichinja.
Usati waita sarudzo yebhizimisi kutenga zvitsva uye kutora mari yekuderedza kuwanda kwebhonasi, taura neunyanzvi hwako hwekuteresa.
Dzokera kune Zvose Nekuderedza