2.06.1 Depreciation Methods (3)

Question 問題、
During 2019, Danny, a calendar-year taxpayer, acquired and placed in service the following business assets:
- January: Delivery trucks $35,000
- March: Manufacturing equipment $100,000
- June: Computer system $30,000
- October: Office building $100,000
- December: Office equipment $45,000
Which convention(s) is(are) used to figure Danny's depreciation for 2019?

A. Mid-quarter for all assets except the office building, which uses mid-month.

B. Half-year for all of the assets.

C. Mid-quarter for all of the assets.

D. Half-year for all assets except the office building, which uses mid-month.

The correct answer is 正解は、[D. Half-year for all assets except the office building, which uses mid-month.]
不動産 (building) 以外の動産に関しては、第4四半期に40%超を使用開始した場合のみMid-quarter concentionを用いる。
(トラック $35,000 + 製造設備 $100,000 + コンピュータ $30,000 + 事務備品 $45,000) x 40% = $84,000 ＞ 第4四半期（12月）使用開始分 $45,000