depreciation deduction - ορισμός. Τι είναι το depreciation deduction
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Τι (ποιος) είναι depreciation deduction - ορισμός

Section 179; Section 179 deduction; Section 179 (Internal Revenue Code); 179 (Internal Revenue Code Section); Depreciation deduction

Section 179 depreciation deduction         
Section 179 of the United States Internal Revenue Code (), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to be capitalized and depreciated. This property is generally limited to tangible, depreciable, personal property which is acquired by purchase for use in the active conduct of a trade or business.
Depreciation recapture (United States)         
Depreciation recapture is the USA Internal Revenue Service (IRS) procedure for collecting income tax on a gain realized by a taxpayer when the taxpayer disposes of an asset that had previously provided an offset to ordinary income for the taxpayer through depreciation. In other words, because the IRS allows a taxpayer to deduct the depreciation of an asset from the taxpayer's ordinary income, the taxpayer has to report any gain from the disposal of the asset (up to the recomputed basis) as ordinary income, not as a capital gain.
depreciation         
  • An asset depreciation at 15% per year over 20 years
ALLOCATING THE COST OF A (TANGIBLE) ASSET OVER A PERIOD OF TIME
Depreciated; Physical depreciation; Capital consumption; Accumulated Depreciation; Terminal value (accounting); Straight-line depreciation; Economic depreciation; Salvage Value; Capital Consumption; Depreciate; Depreciating asset; Sum-of-years' digits depreciation; Sum-of-years' digits; Accumulated depreciation; Depreciation reserve; Sum of Digits depreciation; Depreciation expense
n.
1.
Fall in price, diminution of value, decline in value, fall, decline.
2.
Detraction, disparagement, derogation, belittling, traducing, maligning, censure.

Βικιπαίδεια

Section 179 depreciation deduction

Section 179 of the United States Internal Revenue Code (26 U.S.C. § 179), allows a taxpayer to elect to deduct the cost of certain types of property on their income taxes as an expense, rather than requiring the cost of the property to be capitalized and depreciated. This property is generally limited to tangible, depreciable, personal property which is acquired by purchase for use in the active conduct of a trade or business. Buildings were not eligible for section 179 deductions prior to the passage of the Small Business Jobs Act of 2010; however, qualified real property may be deducted now.

Depreciable property that is not eligible for a section 179 deduction is still deductible over a number of years through MACRS depreciation according to sections 167 and 168. The 179 election is optional, and the eligible property may be depreciated according to sections 167 and 168 if preferable for tax reasons. Further, the 179 election may be made only for the year the equipment is placed in use and is waived if not taken for that year. However, if the election is made, it is irrevocable unless special permission is given.

For regular depreciation deductions in the United States, see MACRS.