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Descrição
Mapa Mental por Lucille Lamberson, atualizado more than 1 year ago
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Criado por Lucille Lamberson
mais de 2 anos atrás
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Chapter 10: Property Acquisition and Cost Recovery
- Depreciation
- Method of deducting the cost of tangible personal and real
property (other than land) over time
- Personal property: automobiles, equipment, machinery
- Real property: buildings and land
- Real property: buildings and land
- Personal property: automobiles, equipment, machinery
- Method of deducting the cost of tangible personal and real
property (other than land) over time
- Amortization
- Method of deducting the cost of intangible assets over time
- Intangible assets: goodwill and patents
- Intangible assets: goodwill and patents
- Method of deducting the cost of intangible assets over time
- Depletion
- Method of deducting the cost of natural resources over time
- Natural resources: oil, coal, timber, gold
- Natural resources: oil, coal, timber, gold
- Method of deducting the cost of natural resources over time
- Adjusted basis
- Subtract the accumulated depreciation (or amortization
or depletion) from the asset's initial or historical basis
- Subtract the accumulated depreciation (or amortization
or depletion) from the asset's initial or historical basis
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