金融百科  > 所属分类  >  Taxes-税务   
[0] 评论[0] 编辑

Bonus Depreciation

An additional amount of deductible depreciation that is awarded above and beyond what would normally be available. Bonus depreciation is always taken right away, in the first year that the depreciable item is placed in service. This type of incentive is offered either as an additional incentive or as a measure of relief for small businesses that want to buy additional equipment.

The actual amount of bonus depreciation varies from year to year, but it is offered on top of the maximum allowable Section 179 expensing limits and standard first-year depreciation. Bonus depreciation cannot be taken on property that is required to use the Alternative Depreciation Schedule, but it is exempt from alternative minimum tax (AMT) adjustments. Bonus depreciation is classified as a Section 1245 depreciation deduction when disposing of an asset, and is subject to recapture as ordinary income.



附件列表


0

词条内容仅供参考,如果您需要解决具体问题
(尤其在法律、医学等领域),建议您咨询相关领域专业人士。

如果您认为本词条还有待完善,请 编辑

上一篇 Bona Fide Foreign Resident    下一篇 Breakeven Tax Rate

相关标签

热门标签