2.06.1 Depreciation Methods (1)

Question 問題、
In order to determine the MACRS deduction using the percentage tables, all of the following must be determined EXCEPT

A. The basis of the property.

B. The recovery period.

C. The declining balance rate.

D. The placed-in-service date.

The correct answer is 正解は、[C. The declining balance rate.]
実務的には、償却率表 (MACRS Percentage Table) を使用するため、償却率を計算する必要はありません。