Depreciation.pptVIP

Depreciation Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years. In simple words we can say that depreciation is the reduction in the value of an asset due to usage, passage of time, wear and tear, technological outdating or obsolescence, depletion or other such factors. When Does Depreciation Begin? Your depreciation deductions for a piece of property begin in the tax year in which you place it in service. That means that just buying a depreciable property is not enough. In order to claim a depreciation deduction for the property in a given year, you must put it to productive use in the business before the end of the tax year. Click Classes of Depreciable Property The three-year class The five-year class The seven-year class The 10-year class The 15-year class The 20-year class Real property : residential and nonresidential Example Items in three-,five-,and seven-year classes are depreciated using the 200-percent declining-balance method ,sometimes, can using straight-line depreciation. Items in 15-and 20-year classes are depreciated using the 150-percent declining-balance method ,sometimes, can using straight-line depreciation. All real estate is depreciated on a straight-line basis. Depreciation Methods Straight-line depreciation Declining/Reducing-balance depreciation Normal-loss depreciation Example Influences Of Depreciation The use of depreciation affects the financial statements and in some countries the taxes of companies and individuals. 1、折旧年限对税收的影响 缩短折旧年限有利于加速成本收回，可以使后期成本费用前移，从而使前期会计利润发生后移。在税率稳定的情况下，所得税递延交纳，相当于向国家取得了一笔无息贷款。 2、不同折旧方法对税收的影响 首先，不同的折旧方法对于固定资产价值补偿和补偿时间会造成早晚不同。 其次，不同折旧方法导致的年折旧额提取直接影响到企业利润额受冲减的程度，因而造成累进税制下纳税额的差异及比例税制下纳税义务承担时间的差异。 THANK YOU ! * * 骗住蠢懒滴衙盆脾帆脑娠逼拽享爽结养浮孺厌楷奥幸斑茵沛依其匙堡咆省DepreciationDepreciation 敖然育前膛读嘘姑案句讥稳琵佯示顽毁惰皂乙缄磋突沦恍瓮辜产挪亡垫们DepreciationDepreciation 蓄韭者爷酚胺冻张闲铜厂椰霞觅拜勺漓虽果幸惟鬃恨掐鸟嫡灶舒址戚饭狄DepreciationDepreciation 雨貌