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蟹仔肥 发表于 2017-7-7 20:13

[问答] REG

本帖最后由 蟹仔肥 于 2017-7-7 20:55 编辑

1。John, a calendar year and cash basis taxpayer, rents property from Carl. On July 1, 2017, John pays $24,000 rent for the 24 months ending June 30, 2019. The prepaid rent extends 18 months after the close of the tax year—substantially beyond the year of payment and past the end of year following payment.
As a result, John must capitalize the prepaid rent and amortize the expense on a monthly basis. His deduction for 2017 is $6,000.


2。Assume the same facts as in Example 10, except that John is required to pay only 12 months’ rent in 2017. He pays $12,000 on July 1, 2017.
The entire $12,000 is deductible in 2017 as the benefit does not extend beyond the end of 2018.
为什么第二题里,$12,000不是按12个月摊销?


close of the tax year 是什么意思?是指纳税年的12月31日还是指具体的纳税终止日期?
end of the tax year 呢?


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