the base is always acquisition cost

來源: 檸檬椰子汁 於 2024-02-22 06:54:51 [] [博客] [舊帖] [給我悄悄話] 閱讀數 : (356 bytes)
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回答: but still use the same base. 由 borisg 於 2024-02-22 06:48:05

the depreciation base is not the fair market value of the property on the placed-in-service date.  It is the aquisition cost.  If you paid the property (minus land) for 10K 20 years ago and it costs 1 mil now, your depreciation basis is still $10K.   This applies to machine, equipment, structure, facility etc. etc. 

所有跟帖： 

• 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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