Ukunciphisa iAstim, Ukugcinwa kweeRekhodi zeAsset, ii-Asset Value, ii-Asset Selling
1. IiAfa zihlelwa ngokwahlukileyo, kuxhomekeka kwindlela obukeka ngayo, okanye ngubani ojongeyo.
Iintlobo ezimbini ezibanzi zezinto zezoshishino zizinto ezibonakalayo kunye nezo ezingekho. Ii-asethi zinokuba zinyani, okanye zibonakala, njengemoto yezoshishino okanye isiqwenga sezixhobo. Ziyakwazi nokuba zingabonakaliyo , njengepropathi yolwazi (iimpawu zorhwebo, iikopi, ilungelo lobunikazi) okanye ukuthandwa .
Ngenxa yeenjongo zokubamba i-accounting, ixabiso liboniswa kwiphepha lokulinganisela ishishini. Iimpahla zihlelwe ngokwezihlomelo zabo, eli lixesha elimalunga nokukhululeka kokutshintshela i-asethi kwimali, kuba imali yinto ephezulu kakhulu "yexabiso". Iimpahla zangoku , ezibandakanya iimali ezifunyenweyo (iimali ezifunekayo kwishishini) kunye ne-inventory, ziguqulwa ngokukhawuleza zibe yimali. Iimpahla zexesha elide, njengepropati nezakhiwo, ziphantsi kancinci kwaye zingaphindanga ziguquke zibe yimali.
Kwiinjongo zerhafu, i-IRS iyahlula phakathi kweefa kuye kuxhomekeke ekubeni ingahlawulwa okanye ayiyi kuhlaziywa. Oko kukuthi, ukuba ixabiso le-asethi lingasasazeka ngokuhamba kwexesha. Ipropati yangempela (umhlaba kunye nezakhiwo) ayikwazi ukuhlaziywa, ngelixa ipropati yomuntu siqu iyancitshiswa. Inkqubo yokuqikelela indlela yokuhlaziya ixabiso ibizwa ngokuba yixabiso lokunciphisa.
Iinjongo zerhafu ekuthengiseni i-asethi, i-IRS irhafu inzuzo ekuthengiseni njengenzuzo eyinkunzi , enokuthi ibe yithuba elifutshane (ukuba i-asethi ibanjwe ngonyaka okanye ngaphantsi), okanye ixesha elide.
Iimpahla zezoshishino zixabiswa ngokwahlukileyo, kwaye ixabiso litshintsha
Zonke iimpahla zoshishino zixabisa, kodwa uhlobo ngalunye lweefa loshishino luxabiswa ngokuhlukileyo kwaye ixabiso lingatshintsha, ngokusekelwe kwiimeko. Iimpahla zineemilinganiselo ezahlukileyo, kuxhomekeke kwindlela kwaye kuthengiswa ngayo. Ixabiso le-asethi elisevisi linokumiselwa ngu-appraiser, ekudaleni ixabiso elithengisiweyo ngenjongo yokusebenzisa i-asethi njengento yokubambisa okanye ukuxhasa ukuncitshiswa kwexabiso.
Ukuba iimpahla zithengiswa (zithengiswa kwi-bankruptcy, umzekelo), ixabiso lokuhlawuleka liphantsi kakhulu kunexabiso xa kuthengiswa ukuhlawula amatyala. Ngomnye umzekelo, i-IRS imisela imithetho ethile yokubamba ixabiso lexabiso leenjongo zokulahleka kweentlekele .
Iimpawu zoshishino zoshishino zinokutshintsha ngobudala kunye nobunzima, okanye nje ngeemeko zemarike. Ixabiso lemarike elungileyo yindlela eqhelekileyo yokuxabisa impahla. Iimpahla zoshishino zivame ukulinganiswa ukuze zichonge ixabiso.
3. Akunandaba nokuba uthenge i-asethi
Ukuxabisa okanye ukwehliswa kweefa akuhambelani nendlela yokuthengwa kwepahla. Ngokomzekelo, i-asethi njengemoto yenkampani ethengwa ngemali ixabiswa kwaye iyancipha ifana nexabiso elithengiweyo ngemboleko.
4. Ezinye iimpahla zingahlaziywa
Njengoko kuphawuliwe ngasentla, ezinye iimpahla zingahlaziywa; Ezi zinto zibizwa ngokuthi ixabiso elincincikayo Ukuhlaziywa kwempahla kubalulekile ukugcinwa kwencwadi kunye neengcamango zerhafu, kuba ukuhlaziywa yindleko ezinokunciphisa ixabiso lexabiso kunye nokuhla kwexabiso kunokuhlawula iirhafu. Funda kabanzi malunga nokuhla kwexabiso.
5. Kubalulekile ukugcina iirekhodi ezilungileyo kwiimpahla zoshishino
Kubalulekile ukugcina iirekhodi ezilungileyo kwiimpahla zoshishino, ngokuqala ngokuthengwa kwempahla.
ziquka zonke iinkcukacha ngeendleko ze-asethi, kwixabiso lokunciphisa, kwixabiso le-salvage, ukulungiswa kunye nokugcinwa, kunye nayiphi na i-appraisals ye-asethi. Funda kabanzi malunga nokugcina iirekhodi zezinto zezoshishino .
6. Kufuneka usebenzise i-asethi ukwenzela ukubiza ukuhla kwexabiso kunye neendleko.
I-IRS idinga ukuba ubeke i-asethi "kwinkonzo" ukwenzela ukuba ibange izindleko kunye nokuncitshiswa kwexabiso. I- opinion yeNkundla yeNtlawulo yakutshanje (iTC Memo 2011-214) ichaze ukuba "ukufakwa enkonzweni" kuchaza ixesha elithile lepropati (oko kukuthi, i-asethi) libekwe kuqala ngumhlawuli werhafu kwimeko okanye imeko yokulungeleka nokufumaneka kwendawo eyabelwe Umsebenzi, "njengorhwebo okanye ishishini lokufumana imali. Kwimeko ethile yeNkundla yeRhafu ( iTC Memo 2013-275 ), umnini-shishini usetyenziswe ixabiso leempahla ngexesha elilodwa, ngoDisemba 30, akayi kuphinda aphinde aphinde ahlaziywe ngoJanuwari zenziwe.
INkundla inqume ukuba i-asethi ayifumaneka ukusetyenziswa rhoqo kuze kube yilapho kulungiswa ukulungiswa, ngoko bekungekho kwinkonzo ngokupheleleyo kuze kube nguJanuwari.
7. Iintlawulo ngeempahla zentengo zihlawulwa njengenzuzo enkulu
Ukuba uthengisa iimpahla ezithile (ezibizwa ngokuba "iimpahla eziyinkunzi") ngenzuzo, kufuneka uhlawule irhafu yerhafu enzuzo kuloo nzuzo, esinye isizathu sokugcina iirekhodi ezilungileyo kwiindleko zexabiso, ngoko unokunciphisa inzuzo. Ukuba i-asethi yathengiswa ngaphakathi kweenyanga ezili-18 zokuthenga, inzuzo-mali yesikhashana; Ngenye indlela, kufuneka uhlawule ixabiso lemali elide lexesha elide. Funda kabanzi malunga neenzuzo ezinkulu, kuquka ixabiso lentlawulo yexabiso lentlawulo.
8. Ezinye iipropati ziyakwazi ukufakwa
Unako ukuhlawula i-asethi ngokuyijika kwindleko ibe yintengiso. Ngokomzekelo, ezinye iindleko zokuqala ziqwalaselwa njengeendleko zexesha elide kwaye zinokuthi zifakwe kwinqanaba. Oku kwandisa iindleko ngaphezu konyaka omnye.
9. I- asethi ingasetyenziselwa ukuxhamla umboleko wezoshishino .
Ukuba uceliwe ukuba ubeke i-asethi njengokhuseleko lomboleko wezoshishino, i- lien ifakwa kwi-asethi. I-lien unikela umnini-mvume kuqala kwi-asethi kwaye idinga ukuba imali ihlawulwe ngaphambi kokuba ungathengisa i-asethi kwaye ufumane imali yakho kuyo.
10. Ukulinganiswa kwempahla kunokusetyenziswa ukubonisa inzuzo yenkampani.
Indlela inkampani isebenzisa ngayo i-asethi yayo ukuvelisa ingeniso ingabonisa inzuzo yayo. Umlinganiselo wemali obizwa ngokuba yi- return net kwi-asethi ngumlinganiselo omhle wendlela inkampani ibeka ngayo i-asethi yayo ukusebenza. Funda okunye malunga namanyathelo okufumana inzuzo kunye namanye amaxabiso emali kwiCandelo leeNkxaso-mali zezeMashishini.