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タグ:Mid quarter convention ( 1 ) タグの人気記事

質問回答コーナー: Depreciation-Mid quarter convention.

--- 【Question from yuwa-san】------------------------------------------
Hello, nn. ご無沙汰しています
Happy the 1st anniversary of your daughter and being a dad! Also, thanks for mentioning about my credit..
Please allow me to visit your blog every time when my exam approaches. As you imagine.... yes, I have a few questions. This time, my questions are related to REG.(question 1)

1)Depreciation-Mid quarter convention.
If more than 40% of depreciable personal property is placed in service in the last quarter of the year, the mid quarter convention is applied. That is my understanding.
For example, if I use start to use the property in November. ($100, 5year, 200%DD). The calculation is 100x 2/5 x 0.5/4. Is that correct? Are there any cases?
For example, if I use 25% in the February and the remaining 75% in December. Shall I calculate 100x25%x2/5x3.5/4+100x75%x2/5x0.5/4???
-------------------------------------------------------------------------------

yuwaさん、こんにちわ。質問コメントありがとうございます。
昨日の記事に書きましたのとおり、ひとつずつ、回答をアップしていきますね。回答原稿素案はすべてできているのですが、ブログにあげる上での細かな調整もするので。(IRSのリンク先とか:笑)

今日はMid-Quater conventionを。

nn's answer follows in blue text.

1)Depreciation-Mid quarter convention.
If more than 40% of depreciable personal property is placed in service in the last quarter of the year, the mid quarter convention is applied. That is my understanding.
For example, if I use start to use the property in November. ($100, 5year, 200%DD). The calculation is 100x 2/5 x 0.5/4. Is that correct?

Right. I’d rather think in such a way below, but anyway the answer is the same as the result of your calculation:
100÷5(year)×200%(DDB)÷12(month)×1.5 (mid-quater convention: 1.5 is the half of 3 months )


Are there any cases?
For example, if I use 25% in the February and the remaining 75% in December. Shall I calculate 100x25%x2/5x3.5/4+100x75%x2/5x0.5/4???

May I understand that Machine A was purchased for $25 and placed in service in February and Machine B was purchased for $75 and placed in service in December?

Then I’d calculate as below:
Machine A
25÷5(year)×200%(DDB)÷12(month)×10.5 (mid-quater convention: half of the three months for the first quarter from JAN to MAR and full-three months for the other quarters from APR to Dec.)

Machine B
75÷5(year)×200%(DDB)÷12(month)×1.5 (mid-quater convention: half of the three months for the last quarter from Oct to Dec.)


いかがでしょうか? 算数が苦手なnnなので、yuwaさんの数式との違いが自分でもわからないのですが、ウルトラ文系のnnは上記のように考えます(笑)

Depreciationについては、IRSの下記ページにわかりやすくまとめられていますね。

Publication 946: How to Depreciate Property

※P44の左下の記述がわかりやすいですよ。

さて、続きは明日の投稿で。 See you again!
[PR]
by nn_77 | 2009-04-13 05:39 | >REG


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