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- 2011-5-24
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- 2012-9-12
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2#
发表于 2011-7-11 19:19
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Here is how I would like to think about it.
In the douglas example, you have an asset at a book value of
459,404
but you are able to sell it in the market for a net of 723,469
that is a 264,065 gain
but wait, in reality 198,469 of it is true gain (723,469-525000, sales price-orginal price)
the rest appears to be a gain cause you depreciated more than you should have, in theory you should not have depricated at all cause you sold it for more than original value, never the less accounting rules required that you depreciate...
that extra depreciation saved you tax in the past =dep(t)
so you should pay it back
in addition, you should pay a higher tax rate than the regural rate, i would like to think of it as conpensation to the gov because you are paying them taxes later than you should have...
so the 65596 which should have never depreciated (again in theory, accounting requires that it is), it must be taxes at a higher rate than the 198469
i hope this helps
sorry if messy, i always log in via phone |
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