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Reporting Depreciation When Trusts Own Business Entities

November 16, 2021
Bill Kimball
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alt="depreciable assets" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="480" height="360" /></p> <p>If the company receives a $12,000 trade‐in allowance, a gain of $2,000 occurs. If your total acquisitions are greater than $2,620,000 the maximum deduction begins to be phased out.</p> </p> <p><img 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" alt="depreciable assets" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="370" height="129" /></p> <p>The first step in determining your depreciation deduction is to determine the depreciable basis of the asset. Different rules apply depending upon how you acquired the property. The cost of capital assets cannot be recovered in the year it is purchased .</p> </p> <p><h2>Controlling And Reporting Of Real Assets: Property, Plant, Equipment, And Natural Resources</h2> </p> <p>An allocation of costs may be required where multiple assets are acquired in a single transaction. Purchase price allocation may be required where assets are acquired as part of a business acquisition or combination. The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information <a href="https://www.bookstime.com/articles/what-are-depreciable-assets">depreciable assets</a> and analysis they need to succeed in today&rsquo;s business environment. 85842.0Motor Transport-FreightIncludes assets used in the commercial and contract carrying of freight by road, except the transportation assets included in classes with the prefix 00.2. Of Wood Products &#038; FurnitureIncludes assets used in the production of plywood, hardboard, flooring, veneers, furniture, and other wood products, including the treatment of poles and timber. 65624.2Sawing of Dimensional Stock from LogsIncludes machinery and equipment installed in permanent or well established sawmills.</p> </p> <div itemScope itemProp="mainEntity" itemType="https://schema.org/Question"> <div itemProp="name"> <h3>Is depreciation good for a business?</h3> </div> <div itemScope itemProp="acceptedAnswer" itemType="https://schema.org/Answer"> <div itemProp="text"> <p>Depreciation is something that you can get a deduction for in the current year even though you might not have spent money to buy it in that year. &#8230; Depreciating assets give you more income on your profit and loss statement and increase your assets on your balance sheet.</p> </div></div> </div> <p>These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR.</p> </p> <p>Ratepayers also pay for carrying costs such as maintenance, taxes, insurance, administrative costs and interest expense for the asset. So, if you use an accelerated depreciation method, then sell the property at a profit, the IRS makes an adjustment. They take the amount you&rsquo;ve written off using the accelerated depreciation method, compare it to the straight-line method, and treat the difference as taxable income. Depreciation calculations require a lot of record-keeping if done for each asset a business owns, especially if assets are added to after they are acquired, or partially disposed of. However, many tax systems permit all assets of a similar type acquired in the same year to be combined in a &#8220;pool&#8221;. Depreciation is then computed for all assets in the pool as a single calculation. These calculations must make assumptions about the date of acquisition.</p> </p> <p>The choice of depreciation method can impact revenues on the income statement and assets on the balance sheet. Under MACRS, the capitalized cost of tangible property is recovered by annual deductions for depreciation over a specified life. The lives are specified in the Internal Revenue Service&rsquo;s Tax Co de. The deduction for depreciation is computed under one of two methods at the election of the taxpayer. To calculate depreciation using the double-declining method, its possible to double the amount of depreciation expense under the straight-line method.</p> </p> <p><h2>What Kind Of Assets Can You Depreciate?</h2> </p> <p>Specifically includes assets used to make flocked and needle punched products other than carpets and rugs. Assets, as described above, which are used to manufacture nonwovens are elsewhere classified when located in the same plant in an integrated operation with man-made fiber producing assets.</p> </p> <ul> <li>With this system in place, you select the most appropriate depreciation method and convention for calculating depreciation on an item.</li> <li>Non-depreciable land purchases are rarely subject to this risk, unless little or no down payment is made.</li> <li>Accumulated depreciation is the total amount you&rsquo;ve subtracted from the value of the asset.</li> <li>Depreciation is a deduction that enables a business to write off the cost of the property it buys.</li> <li>To calculate depreciation using the double-declining method, its possible to double the amount of depreciation expense under the straight-line method.</li> </ul> <p>Common sense requires depreciation expense to be equal to total depreciation per year, without first dividing and then multiplying total depreciation per year by the same number. The Exhibit illustrates the thought process involved in the above analysis. 48.41CATV-HeadendIncludes assets such as towers, antennas, preamplifiers, converters, modulation equipment, and program non-duplication systems.</p> </p> <p><h2>How Is Depreciation Calculated?</h2> </p> <p>The double-declining balance method is a type of accelerated depreciation method that calculates a higher depreciation charge in the first year of an asset&rsquo;s life and gradually decreases depreciation expense in subsequent years. Sum-of-years&rsquo; digits is a depreciation method that results in a more accelerated write-off than straight line, but less accelerated than that of the double-declining balance method. Under this method, annual depreciation is determined by multiplying the depreciable cost by a series of fractions based on the sum of the asset&rsquo;s useful life digits. The sum of the digits can be determined by using the formula (n2+n)/2, where n is equal to the useful life of the asset. Some of the most common methods used to calculate depreciation are straight-line, units-of-production, sum-of-years digits, and double-declining balance, an accelerated depreciation method.</p> </p> <p><img 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" alt="depreciable assets" class="aligncenter" style="display: block;margin-left:auto;margin-right:auto;" width="333" height="500" /></p> <p>A fixed asset is something that loses value when it is placed in service and is ready and available for use. Since it is used to lower the taxable income, depreciation reduces the tax burden. However, depreciation is a non-cash expense and has no effect on your cash flow or actual cash balance. By allocating the cost of a purchased asset over the period of time when it is expected to be in use, businesses can deduct a smaller amount of the cost over several years instead of one large deduction in the year it was purchased. You can&#8217;t claim depreciation on your personal taxes because depreciation is a form of a business expense.</p> </p> <p>For more information, refer to Publication 946, How to Depreciate Property. Learn the key terms that apply to depreciable business assets, and how to tell them from assets that can&#8217;t be depreciated. Depreciable business assets are assets that have a lifespan and can be considered a business expense. These assets can be depreciated on a business&#8217;s taxes, which means that the tax benefits of the business expense are spread out over multiple years. Another factor to consider is that large asset purchases are often financed with borrowed capital.</p> </p> <p><h2>Special Bonus Depreciation And Enhanced Expensing For 2021</h2> </p> <p>Decreases in value that occur outside of the fiscal year the depreciable entity was created does not change the capitalization indicator from capitalized to inventoried. Therefore, if a capitalized depreciable entity was created in a prior fiscal year, it is capitalized over its remaining life regardless if subsequent decreases in value cause the asset&rsquo;s value to fall below capitalization thresholds. Depreciable entities may or may not be capitalized based on criteria established by the Comptroller&rsquo;s office. For all components, property is evaluated against capitalization thresholds using the sum of all financial transactions that have effective dates within the same fiscal year and are within a unique property number. Each depreciable entity may have most of the same depreciable factors but different beginning points for depreciation calculations. Therefore, for a single component, one depreciable entity may be fully depreciated while another depreciable entity may still be depreciating.</p> </p> <div itemScope itemProp="mainEntity" itemType="https://schema.org/Question"> <div itemProp="name"> <h3>Can dismantling costs be capitalized?</h3> </div> <div itemScope itemProp="acceptedAnswer" itemType="https://schema.org/Answer"> <div itemProp="text"> <p>Its purchase price of fixed assets. &#8230; Entity might incur costs to bringing the asset to the location and condition and these costs should also be capitalized.</p> </div></div> </div> <p>Depreciation is a fixed cost using most of the depreciation methods, since the amount is set each year, regardless of whether the business&rsquo; activity levels change. Learn more about this method with the units of depreciation calculator. Usually, you can break down business assets into categories based on the set amount of years in which you can depreciate the assets.</p> </p> <p><h2>How Do You Calculate Depreciable Assets?</h2> </p> <p>Neither of these transactions would affect the totals on the balance sheet and neither would represent an expense or income. Expense transactions would occur annually in form of non-cash depreciation expense.</p> </p> <p>Our years of experience means we handle any small business tax issue that comes your way. Through our relationship-oriented approach, we focus on helping our clients succeed with tax services, audits and review, and other client accounting services.</p> </p> <p><h2>Section 179 Asset Deductions</h2> </p> <p>These trade-offs should be evaluated on a case by case basis when making decisions about which assets to purchase and which assets to acquire the right to use by some other arrangement. Depreciating an asset over a life that exceeds its properly estimated probable service life produces an automatic and mechanical salvage value, as does use of a declining balance method of depreciation. While this is acceptable, a deliberately estimated provision for salvage values is almost never factored into depreciation calculations, as a literal, conceptually faithful interpretation of GAAP would require. Moreover, a possible future change in the estimated useful life or salvage value of a productive asset is rarely mentioned among the mandatory disclosures about possible near-term revisions to accounting estimates. Depreciable assets are disposed of by retiring, selling, or exchanging them. Any recognized losses or gains associated with the disposition are recorded in a separate account and appear in the portion of the income statement named other income/, net.</p> </p> <p>The decision to use Section 179 must be made in the year the asset is put to use for business. Cash – While the buying power of money is influenced by inflation and deflation, cash itself maintains face value and cannot be depreciated. Current assets – Current assets are assets that are used or disposed of in a year. They can include accounts receivable, prepaid insurance, and certain supplies.</p> </p> <p>For depreciable assets like equipment it is complicated by depreciation and the risk that depreciation expense will exceed the exchange of cash for asset book value. This risk is very real, especially early in the life of the asset when principal payments are at their lowest and reductions in asset market value is at its highest. It is not uncommon for a highly leveraged purchase of a depreciable asset to be under water early in the ownership period; where the liability balance of the loan exceeds the market value of the asset. Non-depreciable land purchases are rarely subject to this risk, unless little or no down payment is made.</p> </p> <p><h2>Group Depreciation Method</h2> </p> <p>As such, to make the most of your investment, these assets need to be actively accounted for and managed. Understanding an asset&rsquo;s useful life and calculating depreciation are among the top two most important data points for fixed asset management.</p> "

depreciable assets

If the company receives a $12,000 trade‐in allowance, a gain of $2,000 occurs. If your total acquisitions are greater than $2,620,000 the maximum deduction begins to be phased out.

depreciable assets

The first step in determining your depreciation deduction is to determine the depreciable basis of the asset. Different rules apply depending upon how you acquired the property. The cost of capital assets cannot be recovered in the year it is purchased .

Controlling And Reporting Of Real Assets: Property, Plant, Equipment, And Natural Resources

An allocation of costs may be required where multiple assets are acquired in a single transaction. Purchase price allocation may be required where assets are acquired as part of a business acquisition or combination. The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information depreciable assets and analysis they need to succeed in today’s business environment. 85842.0Motor Transport-FreightIncludes assets used in the commercial and contract carrying of freight by road, except the transportation assets included in classes with the prefix 00.2. Of Wood Products & FurnitureIncludes assets used in the production of plywood, hardboard, flooring, veneers, furniture, and other wood products, including the treatment of poles and timber. 65624.2Sawing of Dimensional Stock from LogsIncludes machinery and equipment installed in permanent or well established sawmills.

Is depreciation good for a business?

Depreciation is something that you can get a deduction for in the current year even though you might not have spent money to buy it in that year. … Depreciating assets give you more income on your profit and loss statement and increase your assets on your balance sheet.

These links go to the official, published CFR, which is updated annually. As a result, it may not include the most recent changes applied to the CFR.

Ratepayers also pay for carrying costs such as maintenance, taxes, insurance, administrative costs and interest expense for the asset. So, if you use an accelerated depreciation method, then sell the property at a profit, the IRS makes an adjustment. They take the amount you’ve written off using the accelerated depreciation method, compare it to the straight-line method, and treat the difference as taxable income. Depreciation calculations require a lot of record-keeping if done for each asset a business owns, especially if assets are added to after they are acquired, or partially disposed of. However, many tax systems permit all assets of a similar type acquired in the same year to be combined in a “pool”. Depreciation is then computed for all assets in the pool as a single calculation. These calculations must make assumptions about the date of acquisition.

The choice of depreciation method can impact revenues on the income statement and assets on the balance sheet. Under MACRS, the capitalized cost of tangible property is recovered by annual deductions for depreciation over a specified life. The lives are specified in the Internal Revenue Service’s Tax Co de. The deduction for depreciation is computed under one of two methods at the election of the taxpayer. To calculate depreciation using the double-declining method, its possible to double the amount of depreciation expense under the straight-line method.

What Kind Of Assets Can You Depreciate?

Specifically includes assets used to make flocked and needle punched products other than carpets and rugs. Assets, as described above, which are used to manufacture nonwovens are elsewhere classified when located in the same plant in an integrated operation with man-made fiber producing assets.

  • With this system in place, you select the most appropriate depreciation method and convention for calculating depreciation on an item.
  • Non-depreciable land purchases are rarely subject to this risk, unless little or no down payment is made.
  • Accumulated depreciation is the total amount you’ve subtracted from the value of the asset.
  • Depreciation is a deduction that enables a business to write off the cost of the property it buys.
  • To calculate depreciation using the double-declining method, its possible to double the amount of depreciation expense under the straight-line method.

Common sense requires depreciation expense to be equal to total depreciation per year, without first dividing and then multiplying total depreciation per year by the same number. The Exhibit illustrates the thought process involved in the above analysis. 48.41CATV-HeadendIncludes assets such as towers, antennas, preamplifiers, converters, modulation equipment, and program non-duplication systems.

How Is Depreciation Calculated?

The double-declining balance method is a type of accelerated depreciation method that calculates a higher depreciation charge in the first year of an asset’s life and gradually decreases depreciation expense in subsequent years. Sum-of-years’ digits is a depreciation method that results in a more accelerated write-off than straight line, but less accelerated than that of the double-declining balance method. Under this method, annual depreciation is determined by multiplying the depreciable cost by a series of fractions based on the sum of the asset’s useful life digits. The sum of the digits can be determined by using the formula (n2+n)/2, where n is equal to the useful life of the asset. Some of the most common methods used to calculate depreciation are straight-line, units-of-production, sum-of-years digits, and double-declining balance, an accelerated depreciation method.

depreciable assets

A fixed asset is something that loses value when it is placed in service and is ready and available for use. Since it is used to lower the taxable income, depreciation reduces the tax burden. However, depreciation is a non-cash expense and has no effect on your cash flow or actual cash balance. By allocating the cost of a purchased asset over the period of time when it is expected to be in use, businesses can deduct a smaller amount of the cost over several years instead of one large deduction in the year it was purchased. You can’t claim depreciation on your personal taxes because depreciation is a form of a business expense.

For more information, refer to Publication 946, How to Depreciate Property. Learn the key terms that apply to depreciable business assets, and how to tell them from assets that can’t be depreciated. Depreciable business assets are assets that have a lifespan and can be considered a business expense. These assets can be depreciated on a business’s taxes, which means that the tax benefits of the business expense are spread out over multiple years. Another factor to consider is that large asset purchases are often financed with borrowed capital.

Special Bonus Depreciation And Enhanced Expensing For 2021

Decreases in value that occur outside of the fiscal year the depreciable entity was created does not change the capitalization indicator from capitalized to inventoried. Therefore, if a capitalized depreciable entity was created in a prior fiscal year, it is capitalized over its remaining life regardless if subsequent decreases in value cause the asset’s value to fall below capitalization thresholds. Depreciable entities may or may not be capitalized based on criteria established by the Comptroller’s office. For all components, property is evaluated against capitalization thresholds using the sum of all financial transactions that have effective dates within the same fiscal year and are within a unique property number. Each depreciable entity may have most of the same depreciable factors but different beginning points for depreciation calculations. Therefore, for a single component, one depreciable entity may be fully depreciated while another depreciable entity may still be depreciating.

Can dismantling costs be capitalized?

Its purchase price of fixed assets. … Entity might incur costs to bringing the asset to the location and condition and these costs should also be capitalized.

Depreciation is a fixed cost using most of the depreciation methods, since the amount is set each year, regardless of whether the business’ activity levels change. Learn more about this method with the units of depreciation calculator. Usually, you can break down business assets into categories based on the set amount of years in which you can depreciate the assets.

How Do You Calculate Depreciable Assets?

Neither of these transactions would affect the totals on the balance sheet and neither would represent an expense or income. Expense transactions would occur annually in form of non-cash depreciation expense.

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Section 179 Asset Deductions

These trade-offs should be evaluated on a case by case basis when making decisions about which assets to purchase and which assets to acquire the right to use by some other arrangement. Depreciating an asset over a life that exceeds its properly estimated probable service life produces an automatic and mechanical salvage value, as does use of a declining balance method of depreciation. While this is acceptable, a deliberately estimated provision for salvage values is almost never factored into depreciation calculations, as a literal, conceptually faithful interpretation of GAAP would require. Moreover, a possible future change in the estimated useful life or salvage value of a productive asset is rarely mentioned among the mandatory disclosures about possible near-term revisions to accounting estimates. Depreciable assets are disposed of by retiring, selling, or exchanging them. Any recognized losses or gains associated with the disposition are recorded in a separate account and appear in the portion of the income statement named other income/, net.

The decision to use Section 179 must be made in the year the asset is put to use for business. Cash – While the buying power of money is influenced by inflation and deflation, cash itself maintains face value and cannot be depreciated. Current assets – Current assets are assets that are used or disposed of in a year. They can include accounts receivable, prepaid insurance, and certain supplies.

For depreciable assets like equipment it is complicated by depreciation and the risk that depreciation expense will exceed the exchange of cash for asset book value. This risk is very real, especially early in the life of the asset when principal payments are at their lowest and reductions in asset market value is at its highest. It is not uncommon for a highly leveraged purchase of a depreciable asset to be under water early in the ownership period; where the liability balance of the loan exceeds the market value of the asset. Non-depreciable land purchases are rarely subject to this risk, unless little or no down payment is made.

Group Depreciation Method

As such, to make the most of your investment, these assets need to be actively accounted for and managed. Understanding an asset’s useful life and calculating depreciation are among the top two most important data points for fixed asset management.