Depreciation | Accounts / the accounting
/ a tax
Depreciation assets: The fixed assets depreciation that value decreases
with use and the lapse of time: The thing which divides expense
to (legal durability) with depreciation assets in durability
* It is appropriated the salvage price abolition (reminder charge
1 yen) depreciation and amortization in the acquisition after April
1, 2007: A personal (forced repayment) juridical person(Arbitrary
repayment)
"Repayment method"
Fixed installment method(It is repaid equally every year)
A repayment rate X of the fixed installment method that I accepted
in repayment ceiling = acquisition annual sum X durability(Several
a month business service /12)
* The building of the acquisition is fixed installment method after
April 1, 1998
A declining balance method (I repay it at constant repayment rate
every year) repayment ceiling = repayment rate X of the fixed installment
method that I accepted in non-repayment balance X durability(Several
a month business service /12)
"The exception of the acquisition charge"
Under 100,000(I am under it for one year for a period of service):
Under it 200,000 yen more than total amount loss of money inclusion
100,000 yen (a collective depreciable asset): More than durability
one year more than 200,000 yen of a thing of) (depreciation assets):
Under 300,000 of a thing of durability three years repayment): When
acquired it with a medium and small-sized business equal to or less
than capital 100,000,000, a blue return juridical person by from
April 1, 2003 to March 31, 2008; loss of money(The thing of acquisition
more than 3,000,000 is impossible after April, 2006)
* The medium and small-sized business investment promotion taxation
system: Thing 30% special depreciation and tax credit of 7% that
I acquired by March 31, 2008 |