التفاصيل البيبلوغرافية
| العنوان: |
The Capitalization Versus Deduction Rules Simplified. |
| المؤلفون: |
Troutman, Coleen S.1, Adams, Mollie T.2 |
| المصدر: |
CPA Journal. Apr2013, Vol. 83 Issue 4, p40-51. 12p. |
| مصطلحات موضوعية: |
Corporate finance, Capital, Emerging markets, Taxation, Acquisition of property |
| مستخلص: |
The article compares capitalization and deduction rules during acquisition of tangible property and subsequent expenditures. It explains that a deduction or capitalization decision is based upon the effect that an expenditure has on a property and that amounts paid for maintenance activities can be expensed when paid. The article also suggests that it is crucial for tax advisors to exercises their professional judgment in a restoration, which temporary regulations provide little guidance on. |
| قاعدة البيانات: |
Finance Source |