2.06.5 Depreciation Recapture (1)

Question 問題、
Sam files a calendar-year return. In February 2016, he purchased and placed in service for 100% use in his business a light-duty truck (5 year property) for a cost of $10,000. He used the half-year convention and figured his MACRS deductions for the truck were $2,000 in 2016 and $3,200 in 2017. He did not take the Sec. 179 deduction on it. He sold the truck in May 2018 for $7,000. The MACRS deduction in 2018, the year of sale, is $960 (2/1 of $1,920). How much of the gain will be treated as ordinary income in 2018?

A. $3,160

B. $2,200

C. $3,840

D. None of the answers are correct

The correct answer is 正解は、[A. $3,160]
トラックの減価償却累計額：2016年 $2,000 + 2017年 $3,200 + 2018年 $960 = $6,160
トラックの売却益：売却額 $7,000 - (取得価額 $10,000 - 減価償却累計額 $6,160) = $3,160
1年超保有の事業用減価償却対象動産及び不動産 (Sec.1231 asset) の売却益は長期キャピタル・ゲインとして扱うことができる。
ただし、減価償却対象の動産及び償却対象の無形資産 (Sec.1245 asset) についてはリキャプチャー規定が適用され、過去の償却部分までを通常所得 (ordinary income) として扱わなければならない。