Depreciation
中暑发烧Depreciable asts are grouped in blocks, and each block is eligible for depreciation at a prescribed rate (usually 15% to 100% for machinery, 5% to 100% for buildings, 10% for furniture, and 25% for intangible asts) on the opening value (net of depreciation charged in preceding years), plus cost of acquisition, less deletions, during the year. A deletion is the reduction by way of sale, discarding, demolition, or destruction of the asts and the amount realid is reduced.
Depreciation is restricted to 50% of the prescribed rate if the ast acquired is ud for less than 180 days during the year of acquisition. If money receivable on the transfer exceeds the opening written-down value plus acquisitions of the block concerned, the excess is taxed as a short-term capital gain at the same tax rates as that applicable to business income.有哪些神话故事
曹雪芹生平
Additional depreciation of 20% on the cost of new plant and machinery (other than ships or aircrafts) is allowable in the year of commissioning for manufacture.
圈子圈套科技学校Power-generating or power-distributing companies have the option either to apply the reducing balance method provided under the normal schedule or to charge depreciation on a straight-line basis. The straight-line rates are aligned to the power companies’ book depreciation rates.
赏中秋
Know-how, patents, licens, franchis, and similar intangible asts form part of the block of depreciable asts, provided that they are owned and put to u in the cour of their business and are eligible for depreciation at the prescribed rate, which is 25%.
Tax depreciation is not required to conform to book depreciation.超额剩余价值
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