2.06.3 Amortization (1)

Question 問題、
Jeanne incurred start-up costs for her new business, which opened October 1, 2018. The costs were for advertising of $1,000, a market analysis survey of $2,500, employee training costs of $6,000, and travel costs for securing prospective distributions of $2,500. What is the maximum amount of the amortizable costs that may be deducted in 2018?

A. $12,000

B. $5,000

C. $5,117

D. $800

The correct answer is 正解は、[C. $5,117]
= (広告宣伝費 $1,000 + 市場調査費 $2,500 + 教育訓練費 $6,000 + 見込流通先確保のための旅費 $2,500 - 即費用化 $5,000) x 3/180ヶ月 + 即費用控除 $5,000
創立費及び新規事業開拓費は初年度にそれぞれ$5,000まで即費用化控除が選択可。
（それぞれの総額が$50,000超の場合は超えた分だけ控除枠が削られる。）
即費用化後の残りは資産計上し、事業開始月より180ヶ月以上で定額償却。