Ukucacisa le ngcamango, ubuye umva kwaye ubuyekeze ingcamango yokunciphisa ukusuka kwi-IRS yokujonga.
Yiyiphi ukwehla kwexabiso?
Ukunyuka kwexabiso kuyindlela yokwenza ingxelo yokusasaza iindleko ze- asethi yezoshishino ngobomi obuncedo bexabiso.
Ngenxa yokuba ukwehliswa kweempembelelo kuthintela irhafu ye shishini lakho, i-IRS inokwakheka (kunye neyinkimbinkimbi kakhulu) imisela indlela i-asethi yezoshishino, njengefeshini yezoshishino, ifenitshala kunye neekhompyutheni, ziyancipha.
Ngeenjongo zokunciphisa, yonke into yepropati yeshishini (njengedesksi eofisini yakho) inikezelwa kwiklasi yepropati kunye nobomi obuncedo (oku kuthiwa "ixesha lokubuyisela.").
Kutheni uhamba kuwo onke oku kubalwa? Ngenxa yokuba, kuzo zonke i-asethi kwishishini lakho, imali yokunciphisa ixabiso leminyaka kufuneka ibalwe. Ixabiso lokunciphisa ixabiso libalulekile kuba lihlawula iirhafu zeshishini lakho. I-IRS ifuna ukuqinisekisa ukuba awuthathi ixabiso lokunciphisa amaninzi, kwaye ufuna ukuqiniseka ukuba uthatha ubuninzi njengoko i-IRS ivumela.
Ngaphambi kokuba i-asethi ingahlaziywa, wena (empeleni wakho-akhawunti yakho) kufuneka wazi:
- Iklasi ye-asethi kunye nexesha lokubuyisela (ubomi obuncedo)
- Inkqubo yohlahla (GDS okanye ADS)
- Ipesenti yexesha le asethi lisetyenziselwa ishishini (ngokuqhelekileyo eli li-100%)
Iyiphi iCandelo leAsset?
Uhlobo oluthile lwe-asethi yezoshishino lunikezelwa kwiklasi ye-asethi, ngokusekelwe kubomi obulindelekileyo be-asethi. Ubomi obulindelekileyo obulindelekileyo buhluke kwiNkqubo yoLwabiwo-mali (GDS) kunye neNkqubo yokuNyuka kwexabiso (ADS). (La magama achazwe ngezantsi).
Umzekelo, idesksi yakho yeofisi iphantsi kwecandelo lefenitshala yeofisi, i-Asset Class 00.11, enexesha lokubuyisela (ubomi obuncedo) kweminyaka engama-7 phantsi kwe-GDS kunye neminyaka eyi-10 phantsi kwe-ADS.
Ngoku siyazi ixesha lokubuyisela; Ngoku sifuna ukwazi ukuba yeyiphi inkqubo yokunciphisa ukusebenzisa.
Ziziphi iiNkqubo zokuNyuka kweMibini?
Iimpahla zoshishino ezithengiweyo kwaye zisetyenziselwa emva ko-1986, iNkqubo yokuPhucula iindleko eziKhutshwe ngokuKhuselekileyo (iMACRS) kufuneka isetyenziswe, ngokwe-IRS.
I-MACRS, okanye i-Modified Costs Recowvery System, okwangoku yindlela yokwenza i-IRS ivume ukuba iinkampani zifuna ukukhawuleza ukuhlaziywa kwizinto zokusebenza. I-MACRS ifaka inkqubo yokuhlelwa kwempahla ebonisa inani leminyaka yokunciphisa inhlobo nganye yeefa.
I-MACRS iquka iinkqubo ezimbini zokunciphisa, i- General Depreciation System (GDS ) kunye ne- Alternative Depreciation System (ADS) . Ezi zimbini iinkqubo zinika iindlela ezahlukeneyo kunye namaxesha okubuyisela ekubaleni ukuncitshiswa kwexabiso.
Amashishini asetyenziswa ngokubanzi kwiNkqubo yoLwabiwo oluPhezulu ngaphandle kokuba afuneka ukuba asebenzise iNkqubo yokuNyuka kwexabiso.
I-General Depreciation System isebenzisa oko kubizwa ngokuthi "ukunciphisa ukulinganiswa" kwenkqubo yokusebenzisa ukwehliswa komnyaka ngamnye. Okokuthi, ukuhlaziywa kweendleko zonyaka ngamnye kusekelwe kwindleko yokuqala ekunciphiseni ukuhla kwexabiso ukusuka kuyo yonke iminyaka edluleyo.
Ngokomzekelo, ukuba ixabiso lokuqala ledeski yakho ye-ofisi li-$ 1000 kunye nokuhla kwexabiso lokuqala kwexabiso eliyiminyaka eyi-$ 143 (isebenzisa iminyaka eyi-7 yokubuyisela), ibhalansi ekupheleni konyaka wokuqala i-$ 857.
Ngoko ke, unyaka wesibini, ukuhla kwexabiso kubalwa kwi-$ 857, kwaye umnyaka wesibini wexabiso lokunciphisa i-$ 122.
Kutheni uSebenzise indlela yokuNyuka kwexabiso?
Iimeko ezingafuna ukusetyenziswa kwe-ADS ziquka:
- Ipropati edibeneyo isetyenziswe ngama-50% okanye ngaphantsi kwiinjongo zoshishino
- Nayiphina impahla ebonakalayo esetyenziswa kakhulu ngaphandle kwe-US ngethuba lonyaka
- Izixhobo zokulima, phantsi kweemeko ezithile
Amanye amashishini anyuliweyo ukusebenzisa i-ADS. I-IRS ivumela ukhetho lwe-ADS kodwa "kufuneka lufake yonke indawo yepropati iklasi elifanayo lepropati elibekwe enkonzweni ngexesha lonyaka."
Omnye umzekelo wepropathi kufuneka usebenzise ixabiso le-ADS ukuhlaziywa kwendawo yokuhlala yokuqeshisa ehlala kwamanye amazwe; kuya kuhlaziywa ngaphezu kweminyaka eyi-40 yokubuyisela.
Hlola kunye nomcebisi wakho wezorhafu wengcali ukuze uthole ulwazi oluthe xaxa malunga nendlela yokunciphisa ufanele ukuyisebenzisela ukufumana inzuzo engcono yerhafu kwishishini lakho.