Inkunzi, iNgeniso, kunye neNdleko
I-Accounting kwiNgeniso kunye neNdleko
Ngokuqhelekileyo, ingxelo ye-S-Corporation ifana ne- C-Corporation . Ingeniso kunye neendleko zichazwe kumgangatho wenkampani, kwaye uhlobo lweentlobo ezahlukeneyo zengeniso kunye neendleko zichongiwe kwinqanaba lequmrhu kunye. I-S Corporations ingakhetha indlela efanelekileyo yokuphendula ingxelo yengeniso kunye neendleko zenkampani. I-S-Corporations ayimfuneko ukuba isebenzise indlela yokwenza imali; banokukhetha indlela yemali okanye indlela ye-hybrid yokuphendula ukuba ezo ndlela zendlela yokuphendula.
Imali kunye neendleko zigcina umgca wazo xa zidlulela kwi-S-corporation shareholders. Imali eyinzuzo yexesha elide, umzekelo, ezuzwe yi-S-corporation idluliselwa njengenzuzo yexesha elide kubanini-nxaxheba. I-S-Corporations ngoko kufuneka ichonge iintlobo zemali engenayo kunye neentlobo zeendleko zokufumana inzuzo yabanikazi abanini-mali.
I-Akhawunti kwiNkunzi yabanini-mali
Ingxaki enkulu kunokuba ibonelele kwiingxelo ezinkulu zemali ngamnye ngamnye. Inkampani kufuneka igcine iirekhodi ezinengqiqo zezobalo-mali zamasheya ezithatha imali kunye nepropati, kunye nayiphi na imali ebolekwa ngabanikazi abanini-nxaxheba kwinkampani.
Ngokungafani neentsebenziswano ezingenamlinganiselo kunye neenkampani ezinobuncinane, abanini-nxaxheba be-S-corporations kufuneka bahlule inzuzo engenayo ye-corporation ngokumalunga nesabelo sabo sobunikazi. Ukuba umnini-mali wabanikele ngenxalenye yesithathu yenkampani enkulu, ngoko-ke inxalenye yesithathu yenzuzo okanye inkunkuma yenkampani kufuneka inikwe lowo mnikazi wesabelo.
Ii-akhawunti ezinkulu ziza kudlalwa kwiingxenye ezibalulekileyo ze-S-Corporation yemali neengxelo zerhafu. Okokuqala, iingxelo ezinkulu zichazwe kwiibhalansi zeenkampani njengemfanelo yabanini-mali nabanini-mboleko kubanini-zimali. Okwesibini, i-akhawunti yomkhulu ngamnye wezabelo inokufingqwa kwiFomu 1120S IShedyuli K-1. Utyalo-mali oluninzi oluthathaka lunokubangela ukuba abanini-zimali bahluleke ukuhlangabezana nemithetho ye-At-Risk yokulahlekelwa kwaye ibenokubangela ukuba ilahleko zoshishino zibe yi-non-deductible.
Utyalo-mali kunye nePropati
Abanikazi Bamasheya bangatyala imali okanye impahla kwi-S-Corporation. Umnini-shareholder unokufaka isandla kwiikhompyutheni, idesksi, iincwadi zenkcazelo, kunye neenkqubo zesoftware kwi-S-Corporation yakhe esandul 'ukutshabalalisa ngaphezu kokutsalwa kwayo imali. Ixabiso lepropati yomnini-nxaxheba liphantsi (a) xabiso elifanelekileyo lemarike yepropati, okanye (b) isiseko somnini-sabelo kwisakhiwo.
(Ulwazi oluthe vetshe: Ukunikezela ngePropati kwi-S-Corporation .)
Isiseko sabanini-mali, iSistimed Basis, kunye neSiseko seMali
I-akhawunti enkulu ye-shareholder ifuna ukubonakalisa imali-mali yabanini-zimali kunye nesiseko sangoku kwi-S-Corporation equity or debt. Isabelo-mali sinatyalomali kwi-S-Corporation kwizinga lokuba umnini-zimali wenze utyalo-mali-mali okanye uboleke imali mboleko kwenkampani.
I-Equity Shareholder ibonakaliswe kwingxelo-mali yabanini-mali. Le akhawunti kufuneka ibonise inani lemali-dollar yemali-mali, kunye nexabiso lepropati enikezelwe yinkampani. Umnini-shareholder owanikele ngemali eyi-R10 000, ikhompyutha ebiza i-$ 2,000, kunye ne-software ebiza i-$ 400 iya kuba neakhawunti ebhaliweyo ibonisa imali-mali eyi-12,400.
I-akhawunti enkulu ihlengahlengiswa rhoqo ngamaxesha ukubonisa utyalo-mali olongezelelweyo.
Ukongezelela, i-akhawunti enkulu ihlaziywa ekupheleni konyaka ukubonisa isabelo ngasinye somnini-sabelo semali yengeniso kunye neendleko.
Isiseko esitshintshiselwe kwisitishi sabanini-masheya sibalwa ngolu hlobo lulandelayo:
- Isihlomelo sokuqala ekuqaleni konyaka
- + Ukwabelana ngazo zonke izinto ezifumanekayo ezichazwe ngokwahlukileyo, kubandakanywa imali engenayo yentlawulo
- + Ukwabelana ngazo zonke izinto ezingenayo ngokwemali engenayo
- + Isabelo sokunciphisa ukunciphisa ngokweqile iipropati zeoli kunye negesi
- - Ukusabalala kwemali okanye impahla kumnini-mali-mali ongenakufakiwe kumvuzo wabanini-mali
- - Ukwabiwa kwazo zonke izinto ezilahlekileyo kunye nokuncitshiswa ezichazwe ngokwahlukileyo, kubandakanya iCandelo le-179 yokuncitshiswa kunye nokulahlekelwa kwemali
- - Yabelana ngazo zonke ilahleko ezingekho phantsi ngokwahlukileyo
- - Ulwabiwo lweendleko ezingenakudalulwa, njengengxenye engenakudalulwa yokutya kunye neendleko zokuzonwabisa okanye iintlawulo ezingenakudalulwa kunye nezohlwayo
- - Isabelo sokunciphisa iipropati zeoli neyegesi ezingekho kwisiseko sepropati.
- = Isilungiso kwisiseko seS-Corporation ekupheleni konyaka
Okulandelayo: Ukuphendula ngeNkcazo yeMali-mboleko, isiseko esibi, ukubuyisela isiseko, kwimimiselo yengozi, kunye nokulahleka komsebenzi we-Passive.
Isiseko semali
Isabelo-mali angenza imali kwi-S-Corporation njengemboleko. Umzekelo oqhelekileyo ngumnini-shareholder ohlawula iindleko zeenkampani usebenzisa ikhadi lakhe lokuthenga ngetyala, kwaye uthumela ingxelo yeendleko kwinkampani yokubuyisela imali. Imali-mboleko kwinkampani inokuba yimali-mboleko yesikhashana (ukuba ihlawulwe ngonyaka omnye okanye ngaphantsi) okanye iimali-mboleko zexesha elide (ukuba zibuyiselwe ngaphaya konyaka omnye). Ukwenza imali mboleko kwi-S-Corporation ingathatha ukuncitshiswa kweerhafu kunyaka okhoyo ngenxa yokulahlekelwa ngaphandle kwesitokisini sabo, kodwa kuphela kwindlela ababole ngayo imali.Isiseko semali, kunye nesiseko sokubolekwa kwemali mboleko, sibalwa ngale ndlela:
- Isixa sokuqala esibolekelwe kwinkampani
- + Iimali ezongezelelweyo ezibolekwe kwinkampani
- + Inzala ekhethiweyo enomxholo (eyongeziweyo mboleko) kunokuba ihlawulwe
- - Inani leenqununu zemali ehlawulwayo
- - Inani lenqununu yemboleko exolelwe ngumnini-nxaxheba
- - Inani lenqununu yemboleko eguqulelwe kwisitokisi
- - Ukwabelana ngokulahlekelwa kwemali ngaphandle kwesitokethi esilungisiwe
- = Isilungiso kwisiseko se-S-Corporation ekupheleni konyaka.
Isiseko esibi kunye nokulahleka okuMisiweyo
Isiseko sokulungiswa asikwazi ukuba ngaphantsi kwezinga. Nangona kunjalo, ukusebenzisa i-formula apha ngasentla ukubala isiseko esilungisiweyo kuya kubakho kwinombolo engalunganga. Nayi imigaqo yokusingatha "isiseko esibi" seS-Corporation stock:- Isitokethi sabanini-mali sabanini sinciphise, kodwa kungekho ngaphantsi kwe-zero,
- I-mboleko yomnini-mboleko iyancishiswa, kodwa ingezantsi kwe-zero.
Naliphina "isiseko esingekho phantsi" esithathwa njengento engabonakaliyo. Ukulahleka okungaphezulu kweyona "yilahleko yokumiswa" kwaye ithwala ixesha elizayo ngonaphakade.
Ilahleko elinqanyisiweyo lingahluthwa kulo naliphi na umnyaka werhafu ozayo apho umnini-mnikazi wabuyiselwe imali okanye imali.
Ukuba umnini-mali wabanini-mali kunye nokubolekwa kwemboleko kwenkampani, emva kweminyaka elandelayo isabelo-mali kufuneka abuyisele imali mboleko yakhe ngaphambi kokuba abuyiselwe kwisitokisi sakhe.
Ukubuyisela isiseko
Abanikazi Bamasheya banokubuyisela isiseko semali okanye isiseko semali ngeendlela ezininzi. Indlela elula yokubuyisela isiseko kukuba wenze utyalo-mali olongezelelweyo (ukubuyisela isiseko sesiseko) okanye ukuqhubela phambili iimali-mali ezongezelelweyo zemali (ukubuyisela isiseko semali-mboleko).Ukulungiswa kwesitokisi kunye nesiseko semali-mboleko kufuneka kubalwe ngethuba nje ngaphambi kokuphela konyaka. Oku kuya kunika abanini-nxaxheba ithuba elaneleyo lokwenza iimali-mboleko ezongezelelweyo okanye utyalo-mali-mali ukuqinisekisa ukuba nayiphina ilahleko ihlawulwa ngokupheleleyo.
Imigaqo-mngcipheko
Umnini-nxaxheba ngamnye unomlinganiselo osengozini. Lo ngumlinganiselo wemali lowo umnini-nxaxheba omele ulahlekelwe kwiimali-mali zakhe okanye imali-mboleko kwiinkampani. Imali yesabelo sabaniki-mngcipheko ibalwa ngolu hlobo lulandelayo:- Ukulungiswa kweSiseko seSiseko
- + I-Loan Basis
- = Inani eliMngciphekweni.
Nayiphi na ilahleko engaphezulu kwexabiso elijongene nobungozi "ilahleko elinqanyanyisiweyo" kwaye ilandela imigaqo yokulahlekelwa kwelahleko echazwe ngasentla.
Isiseko ngasinye sempahla yesabelo kunye nemali mboleko iya kulungiswa kwisabelo sakhe sokulahlekelwa yintlawulo, nangona ukuba ilahleko zixinyiwe ngenxa yemithetho engozini. Ngoko ke kubaluleke kakhulu ukuba i-S-Corporation kunye nabanini-nxaxheba bayo balandele isitokethi esilungisiweyo kunye nesiseko sokubolekwa kwemali mboleko ngokuchanekileyo nangokuchanekileyo.
Ukulahleka komsebenzi
Abanini-nxaxheba be-S baxhomekeke kwimimiselo yomsebenzi ongaphantsi. Le mithetho ilawula ukuba ilahleko le-S-Corporation ichithwe ngumnini-mali.Ukuba i-S-Corporation ibandakanyeka kwishishini lepropati yokurenta, ke abanini-masheya kufuneka bahlangabezane neemvavanyo ezibandakanyekileyo "zokuthatha inxaxheba" kwizakhono zengqesho ukuze zenze ilahleko zokurenta ngokugcwele. Ukuba umnini-mali angakwazi ukuhlangabezana neemvavanyo zokuthatha inxaxheba ezenzelwe ukuqeqeshwa kwezindlu zangaphandle, ngoko-S-Corporation ukulahlekelwa kweentlawulo ezichithwayo zichithwa kuphela kumlinganiselo lowo umnini-nxaxheba unemisebenzi engenayo imisebenzi.
Ukuba i-S-Corporation ibandakanyeka kuyo nayiphi na ishishini kodwa umnini-nxaxheba akabandakanyi nxaxheba kwishishini le-S-Corporation, ngoko i-S-Corporation ilahleko iyancitshiswa kuphela kumlinganiselo lowo umnini-nxaxheba unemisebenzi engenayo.
Imali engenayo yempembelo ibandakanya imali engenayo esuka kwi-S-Corporations, intsebenziswano, itrasti, inzala, izabelo kunye neminye imali engenayo.
Esidlulileyo: I-Akhawunti yeNgeniso, iindleko, i-Equity Shareholder, i-Property Converted, i-Stock adjust Basis.