Pat Snow bought a truck weighing 8,000 lbs. She uses the truck to make deliveries in her candy business. She bought the truck on July 1, 2018, at a cost of $25,000. What is the first year's depreciation under the MACRS rules using the following table?
| Year | 3-year | 5-year | 7-year | 10-year | ||||
| 1 | 33.33% | 20.00% | 14.29% | 10.00% | ||||
| 2 | 44.45% | 32.00% | 24.49% | 18.00% |
A. $10,000
B. $5,000
C. $3,573
D. $2,500
The correct answer is 正解は、[B. $5,000]
トラック（車両）の償却年数は5年なので、償却率表より$25,000 x 20% = $5,000
0 件のコメント:
コメントを投稿