Kuti utsanangure pfungwa iyi, dzoka shure uye uongorore pfungwa yekuderera kubva ku IRS nepfungwa yekuona.
Chii chinonzi Depreciation?
Kuora mwoyo ndeye nzira yekuzvidavirira yekuparadzira mari yebhizimisi yezvebhizimisi pamusoro pehupenyu hunobatsira hwefa.
Nokuti kuora kwezvinhu kunokanganisa bhizimisi rako rezvemitero, IRS ine mitemo (uye yakaoma kwazvo) mitemo yekuti bhizinesi rebhizimisi, rakafanana nemotokari yemabhizimisi, fenisi, nemakombiyuta, zvakaderedzwa.
Nokuda kwenhauriro, zvinhu zvose zvebhizimisi pfuma (kufanana nedhesiki muhofisi yako) inopiwa chikwata chepfuma uye hupenyu hunobatsira (iyi inonzi "nguva yekudzorera.").
Sei uchienda kune izvi zvose kuverenga? Nokuti, kwezvinhu zvose zviri mubhizimisi rako, mari yekuderera kwegore negore inofanira kuverengwa. Mari inokonzera kuora mwoyo inokosha nokuti inoderedza bhizimisi rako rebhadha. IRS inoda kuve nechokwadi kuti hautore mari yakawandisa yekuderedza, uye iwe unoda kuva nechokwadi chokuti iwe unotora zvakadai sekuburisa IRS.
Pamberi pemafigiro inogona kuderedzwa, iwe (chaizvoizvo wekodenti yako) unofanira kuziva:
- Nhengo yeklasi uye nguva yekudzikinura (hupenyu hunobatsira)
- Iko kuwanda kwenyika (GDS kana ADS)
- Iko muwandu wenguva iyo inoshandiswa inoshandiswa nebhizimisi (kazhinji iyi iri 100%)
Chii chinonzi Asset Class?
Imwe yega yega yebhizimusi yefa yebhizimisi inogoverwa yeklasi yefa, zvichienderana noupenyu hunotarisirwa hwefa. Upenyu hunotarisirwa hunobatsira hwakasiyana neHadhealth Depreciation System (GDS) uye Alternative Depreciation System (ADS). (Aya mazwi anotsanangurwa pasi apa).
Somuenzaniso, hofisi yehofisi yako iri pasi pefaira yehofisi fenisi, Asset Class 00.11, iyo ine nguva yekudzikinura (inobatsira hupenyu) yemakore manomwe pasi peGDS nemakore gumi pasi pe ADS.
Iye zvino tinoziva nguva yekudzorera; iye zvino tinoda kuziva kuti kuderedza hurongwa hwekushandisa hupi.
Ndezvipi zvirongwa zviviri zvekuderedza zvinhu?
Nezvemabhizimisi akatengwa uye akashandiswa mushure me1986, Modified Accelerated Cost Recovery System (MACRS) yekuderera kunofanira kushandiswa, maererano ne IRS.
MACRS, kana Modified Kuwedzerwa Kwemari yekudzorera Gadziriro, ikozvino ndiyo nzira iyo IRS yakagamuchirwa kune makambani anoda kukurumidza kuwedzera kushaya maonero kune zvigadzirwa zvebhizimisi. MACRS inosanganisira yefa yezvinyorwa zvinoratidza huwandu hwemakore ekuderedzwa kwemarudzi ose efa.
MACRS inosanganisira zvirongwa zviviri zvekuderera, General Depreciation System (GDS ) uye Alternative Depreciation System (ADS) . Aya maitiro maviri anopa nzira dzakasiyana-siyana uye nguva yekudzikinura pakuverenga kuora kwekuderedza.
Mabhizinesi anowanzoshandisa General Depreciation System kunze kwekuti ivo vanonzi vashandise Alternative Depreciation System.
Inonzi General Depreciation System inoshandisa izvo zvinonzi "kumira kwehutano" chirongwa chekushandisa kuderedza gore negore. Ikozvino, mari yekuderera kwegore negore yakavakirwa pamutengo wekutanga kutora kudarika kuwedzerwa kudarika kubva mumakore ose apfuura.
Somuenzaniso, kana mari yekutanga yehofisi yako yehofisi iine $ 1000 uye gore rokutanga kuderera kuri $ 143 (kushandiswa kwegore rekudzikinura kwegore), chikamu pakupera kwegore rokutanga i $ 857.
Saka, gore rechipiri, kuderedzwa kunoverengeka pa $ 857, uye gore rechipiri mari yekuderedza kuri $ 122.
Sei Uchishandisa Shanduro Inoshandiswa Kwekuderedza?
Mamiriro ezvinhu angada kuti kushandiswa kweAAD kusanganisira:
- Nzvimbo yakarongwa inoshandiswa 50% kana pasi kudzinza rebhizimisi
- Chero chipi nechipi chezvinhu zvinooneka zvinoshandiswa kunyanya kunze kweUnited States mugore
- Zvirimwa zvemidziyo, pasi pemamwe mamiriro ezvinhu
Mamwe mabhizimisi anosarudza kushandisa ADS. I IRS inobvumira kusarudzwa kweADS asi "inofanira kuvhara zvinhu zvose mukati pechidzimba chimwechete chakasarudzwa mubasa mukati megore."
Imwe muenzaniso weimba inofanira kushandiswa neAADs kuderedza ichi chivako chekuviga nzvimbo iri kune imwe nyika; iyo inoderedzwa pamusoro pemakore makumi mana ekudzikinura.
Tarisa nemudzidzisi wako wemutero wezvese kuti uwane mamwe mashoko pamusoro pokuti kuderedza hurongwa hupi hunofanira kushandisa kuwana zvakanakisisa mutero kubhadhara bhizinesi rako.