depends on how you setting it up...

來源: 於 2012-02-10 10:33:52 [博客] [舊帖] [給我悄悄話] 本文已被閱讀：次

1. if you setting it up as separate entity, using your basement as a leasehold, the entity paying rent to yourself. you, as a landlord, can write off repairs against rent received, but some permanent improvements still may need to amortized, not as a deduction.

2. if you setting it up as sole proprietorship, your start up cost, should be amortized.