Okokuqala, iMvelaphi ethile kwiNdleko yokuPhinda
Iingcamango zombini ukuncipha kunye nokuchithwa kwemali yindlela yerhafu eyenzelwe ukusabalalisa iindleko ze-asethi yoshishini kwimpilo yaloo mali.
I-IRS ithi le nto "yindleko yokubuyiselwa."
Iindleko ziyinzuzo kwishishini ngenxa yokunciphisa inani lentela ishishini elihlawulayo. Kodwa kukho iintlobo ezahlukeneyo zeendleko.
Ukuba uthenge iphepha lokukopisha kwishishini lakho, ulindele ukuba ubomi balo luncedo luyiinyanga, kungekhona iminyaka. (Ewe, ndiyazi ukuba uhlala ixesha elide ngaphambi kokuba ulisebenzise, kodwa ukukopisha iphepha, njengezinye iifisi zesevisi, kuhloswe ukuba kusetyenziswe ngokukhawuleza.) Ngoko ikopi yokukopisha ingabalwa njengendleko yoshishino ngonyaka. Ukuba uthenge iphepha lokukopisha ngo-2016, kulindeleke (ngokwemiqathango ye-IRS) ukuba isetyenziswe ngo-2016 kwaye indleko yaloo njongo iboniswe kwifom yerhafu yoshishino ngo-2016.
Kodwa xa uthengela ifenitshala yeofisi okanye isixhobo saso, ulindele ukuyisebenzisa iminyaka emininzi, ngoko i-IRS ithi awukwazi ukuthatha indleko ngonyaka wokuqala. Kufuneka "uphinde uphucule" iindleko ngokuyithatha njengendleko kwiminyaka emininzi, uthathwa ngokuba "ubomi obuncedo" bezo zinto.
Ukuba uthengisa idesksi e-$ 1000 eofisini yakho, i-IRS inexabiso elithile lexesha ongasasaza loo ndleko, ungabali naluphi na uluhlu lwamaxabiso (asele). Masithi ubomi obuncedo yiminyaka engama-9, kunye nenani le-salvage ekupheleni kwaloo nyaka-ntandathu i-$ 100. Ibhizinisi lakho kufuneka lisasaze ixabiso lentengo (ubuncinci bexabiso elingaphantsi kwexabiso lokubuyisana) ngaphezu kweminyaka engama-9 kwi $ 100 ngonyaka.
Oku kubalwa ngaphezulu-lula, kodwa ufumana ingcamango.
Yiyiphi ukwehla kwexabiso?
Ukunyuka kwexabiso kuyindlela yokubuyisela iindleko zexabiso elibonakalayo kwimpilo yalo eluncedo. Ideski endikhankanyile ngasentla, umzekelo, iyancitshiswa, njengemoto yenkampani, isiqwenga sezinto zokuvelisa, isisitheliso, njl. Nayiphi na into ongayibona kwaye uyigcinile kwaye ehlala ixesha elide ngaphezu konyaka ithathwa njengexabiso elibi ngaphandle, ngokuqinisekileyo).
Iyintoni i-Amortization?
Imali yinkqubo efanayo nokuhlaziywa, kuphela kwiimpahla ezingabonakaliyo - ezo zinto ezixabisekileyo, kodwa ukuba awukwazi ukuzenza. Ngokomzekelo, i-patent okanye uphawu lokuthengisa lixabiso, njengokuba kulungile. Ukongeza kwidideko, ukuchithwa kwemali kunentsingiselo yokuhlawula ityala, njengento yokuboleka imali, kodwa kwimeko yangoku, ihambelana nempahla yezoshishino .
I-IRS ikhethe iimpahla ezithile ezingabonakaliyo njengeemfanelo zokubanjiswa kwemali ngaphezu kweminyaka eyi-15, ngokweSigaba 197 se-Internal Revenue Code. Impahla kuphela engabonakaliyo engagqityiweyo. Kungenxa yokuba ukunyaniseka akukwazi ukubalwa de ibe ishishini lithengiswa okanye litshintshe izandla.
Ngoko, umgaqo-siseko wesigxina kukuba unciphisa impahla ebonakalayo kwaye uhlaziywa ngexabiso lempahla engabonakaliyo .
Ukunciphisa ukunyuka kwexabiso kunye neMali
Indlela yokwehla kwexabiso kumzekelo okhankanywe ngentla kuthiwa ukuhlaziywa komgca othe ngqo , oko kuthetha ukuba umlinganiselo ofanayo uyancitshiswa ngonyaka. Kodwa ebomini bobubomi, ezinye izinto zinciphisa ngokukhawuleza ekuqaleni kobomi babo kunokuba ziphelile; iimoto, umzekelo.
I-IRS ivumela iindlela ezininzi zokunciphisa ngokukhawuleza (ukukhawuleza) , ukuvumela abanikazi bezentengiselwano ukuba bathathe intsalela emininzi kwixabiso lokunciphisa iindleko kwixesha lempahla. Le yintlawulo yerhafu kwi shishini.
Ukunciphisa ukukhawuleza kuyisisithi serhafu nje; Kwiimeko ezininzi, azinalo ulwalamano nokukhawuleza ukuba i-asethi isetyenziswe njani.
Imali yeempahla ezingabonakaliyo isoloko ibalwe kwi-line-straight-line (imali efanayo ngonyaka).