Depreciation ceases when the asset is derecognized.

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回答: let's say you have a house you bought on 01/01/2015. 由 borisg 於 2024-02-22 06:31:32

When to Derecognize an Asset

Derecognition of an asset in accounting refers to the removal of an asset from a company’s balance sheet, often because the asset has been disposed of, sold, replaced, or is no longer providing future economic benefits. Here are some common scenarios when you might derecognize an asset:

https://www.superfastcpa.com/when-to-derecognize-an-asset/

自住那幾年depreciation需要停止。

所有跟帖： 

• but still use the same base. -borisg- ♂ 給 borisg 發送悄悄話 borisg 的博客首頁 (0 bytes) () 02/22/2024 postreply 06:48:05

• the base is always acquisition cost -檸檬椰子汁- ♂ 給 檸檬椰子汁 發送悄悄話 檸檬椰子汁 的博客首頁 (356 bytes) () 02/22/2024 postreply 06:54:51

• but does the 27 1/2 year rule start from date of purchase? -borisg- ♂ 給 borisg 發送悄悄話 borisg 的博客首頁 (169 bytes) () 02/22/2024 postreply 07:00:29

• I know this is counter-intuitive. -檸檬椰子汁- ♂ 給 檸檬椰子汁 發送悄悄話 檸檬椰子汁 的博客首頁 (830 bytes) () 02/22/2024 postreply 07:09:32

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