Ukuchithwa kweeMpahla ezingabonakaliyo phantsi kwe-IRS ICandelo 197

Iindleko zokuthenga iimpahla zoshishino kufuneka zifakwe kwi-asethi. I-IRS idinga ukuba iimpahla ezibonakalayo, njengezixhobo zoshishino, oomatshini kunye nezithuthi, zihlaziywa. Iimpahla zoshishino ezingabonakaliyo, njengepropathi yolwazi, isiseko sabathengi, kunye neelayisenisi, ziyahluthwa.

Iinkqubo zokunciphisa nokuhlaziywa kwemali zifana ngokufanayo. Ixabiso le-asethi lichongiwe, kwaye umphefumlo we-asethi ubalwa ngokuwufanisa nezinye iimpahla ezifanayo.

Enye yeendlela ezahlukeneyo isetyenziselwa ukusasaza iindleko, kuxhomekeke kuhlobo lweefa.

Ziziphi iimpahla ezingabonakaliyo ezihlawulelwe

I-IRS ibonisa iipropati ezithile njengeempahla ezingabonakaliyo phantsi kweCandelo 197 le-Internal Revenue Code. Ezi zinto ezingabonakaliyo kufuneka ziqulunqwe ngokutsha (zisasazeka) ngaphezulu kweminyaka eyi-15. Ukwahlulelwa kweZigaba ezingama-197 ezingenakwenzeka ngokuqhelekileyo zisetyenziselwa ukulinganisa ishishini elithengiswayo.

IRS ithi,

Kumele uhlaziywe iminyaka engaphezu kwe-15 c c izindleko ze "candelo lama-197 ezingenakwenzeka" ozifumene emva kwe-Agasti 10, 1993. Kumele uhlaziye iindleko ukuba ubamba i-197 engenakwenzeka malunga nezorhwebo okanye ishishini lakho okanye kwimveliso yengeniso.

Umthetho we-Section 197 amortization rules usebenza kwizinto ezithile zezoshishino, kodwa kungekhona abanye, kunye neCandelo 197, njengoko kuphawuliwe ngasentla, kusebenza kuphela kwiimpahla ezifumanekayo, ezingadalwa.

Icandelo 197 lisebenza kwezi zinto ezingabonakaliyo

Ngeenjongo zeCandelo 197, iimpahla ezingabonakaliyo ziquka:

1. Ukuxolelwa;
2. Ixabiso lokuxhalabisa
3. Abasebenzi kwindawo (okokuba, abasebenzi basekuhlaleni, kuquka amava abo, imfundo kunye noqeqesho)
4. Iincwadi zezoshishino kunye neirekodi, iinkqubo zokusebenza, okanye nayiphi na enye isiseko solwazi, kubandakanywa uluhlu okanye enye ingcaciso malunga nabathengi bamanje okanye abathengi

1. Ilungelo lobunikazi, ilungelo lobunikazi, ifomula, inkqubo, uyilo, iphethini, ulwazi, ifomathi, okanye into efanayo
2. Umxhasi ongabonakaliyo kumthengi , kubandakanywa isiseko sabathengi kunye nolwalamano nabathengi
3. Umthengi-ongenakunikwa ngokungenakwenzeka (ukubaluleka kokuthenga kwangaphambili ngenxa yobudlelwane nabathengisi)
4. Nayiphi na into efana nezinto (3) nge (7)
5. Ilayisenisi, imvume, okanye elinye ilungelo elinikezwe yunithi karhulumente okanye i-arhente (kubandakanya ukukhutshwa nokuvuselelwa)
6. Isivumelwano okanye umnqophiso wokungabikho komncintiswano okanye ukungagunyazelwanga isivumelwano esangeniswe malunga nokufumana inzala kworhwebo okanye ishishini; kwaye
7. I-franchise, uphawu lokuthengisa, okanye igama lezorhwebo
8. Inkontileka yokusetyenziswa, okanye inzala yexesha, kuyo nayiphi na into kuleluhlu

Kodwa i-IRS ithi awukwazi ukuhlaziywa kweempahla kwiimpawu zoku-1 ukuya kwe-8 ukuba udale ezi zinto, ngaphandle kokuba "wazidala ekufumaneni i-asethi eyenza ishishini okanye ishishini okanye inxalenye enkulu yorhwebo okanye ishishini."

Icandelo 197 alisebenzisi kwezi zinto ezingenakwenzeka

Ezinye iimpahla ezingabonakaliyo aziqwalaselwe njengeCandelo lama-197 ezingenakwenzeka, kwaye ke akunakho ukuhlaziywa iminyaka engaphezu kwe-15:

1. Iikopi kunye neepententi, iimfuno kwiifilimu, ukurekhodwa kwezandi, ii-tapes zevidiyo, iincwadi okanye enye impahla efanayo. Ngaphandle: Ukuba nayiphi na yalezi zingenakwenzeka zifunyenwe njengenxalenye yentengo yezoshishino, zinokuqwalaselwa njengeCandelo 197 lingenakwenzeka.

1. Inzala kwiqumrhu, ubambiswano, ithemba, okanye ifa; kumhlaba, okanye kwizivumelwano ezithile zezimali
2. I-franchises yezemidlalo
3. Ezinye icomputer software
4. Ezinye iindleko zokuthengiswa kweenkampani.
5. Ukuziphendulela: Eli nqaku linikezelwa ngeenjongo zolwazi jikelele, kwaye aluhloselwe ukuba irhafu okanye isiluleko somthetho. Qinisekisa ukuba ubonisane nochwepheshe beerhafu ngaphambi kokuba ungenakudla ubomi.

Imimiselo ye-IRS kule mali i-intangible iyinkimbinkimbi. Lo ngumsebenzi weCPA yakho okanye i-preparer tax tax.