As a small business owner, you need equipment to run your company. Whether it’s a machine or vehicle, costs can add up fast. Did you know you can get major tax breaks for business property expenses? You can lower your tax burden with depreciation. Find out how to calculate depreciation expense for your small business.
什么是折旧？
如果你使用asset一年多，它经常失去价值。要抵消资产的价格下降，您可以贬低费用。折旧会随着时间的推移减少资产的价值。
Depreciation是一个所得税扣除。通过降低资产的价值，整体应纳税所得额lowers. As your taxable income lowers, yourtax liabilitydecreases.
To depreciate property, you do not claim the entire cost of the asset on your tax return. Instead, you spread the cost out over several years.
Depreciation is considered an expense in your accounting books. List depreciation on the收入证明。折旧是一种非娱乐费用，因此它不会影响现金流量或您手头上的现金金额。
What can I depreciate?
您可以折旧您用于业务运营的有形的长期财产。属性必须是您可以看到和触摸的物理对象。而且，财产必须持续一年以上的业务。通常，您必须拥有该属性以贬值它。
您可能贬值的常用资产包括车辆，家具，设备和建筑物。
You cannot depreciate some assets. You can’t depreciate land because it does not wear out and lose value. You also cannot depreciate存货自从你卖出收入以来。通常，您无法贬值租赁财产。
如何贬值财产？
Take a depreciation deduction on your tax return by attachingForm 4562，折旧和摊销，纳税申报表。
可以折旧不同种类的财产一定数核。要了解您可以折旧资产的时间，请审查IRS的Publication 946, How to Depreciate Property.
以下是用于贬值属性的一些常用时间框架：
- Computers, office equipment, vehicles, and appliances: For five years
- 办公家具：七年
- Residential rental properties: For 27.5 years
- 商业建筑和非终年物业：39年
您需要有关该属性的一些关键信息。您必须知道该物业的初始成本。而且，您需要确定资产将在您的业务中持有数年。
How to calculate depreciation expense
没有单一折旧费用公式。实际上，有几种计算折旧方法。
有三种常见的折旧方法：
- Straight-line depreciation
- 加速折旧
- Section 179
Straight-line depreciation
Straight-line depreciation is the easiest method for depreciating property. With this method, you spread the cost evenly across the asset’s expected lifespan.
For example, you buy business equipment worth $4,000. You expect the equipment to hold value for four years.
采用直线法,传播费用out equally over the equipment’s lifespan. The depreciation expense is $1,000 per year for four years ($4,000 / 4 years = $1,000 per year)
| Year Equipment is Used | Expense |
|---|---|
| 1年级 | 1,000美元 |
| 2年级 | 1,000美元 |
| 3年级 | 1,000美元 |
| 4年级 | 1,000美元 |
| 全部的 | $4,000 |
加速折旧
随着加速折旧，您可以比直线方法更快的费用。您在购买后的最初几年内扣除了较高的房产总成本。然后，在以后的几年里扣除较小的扣除。
For example, you buy a vehicle for your business for $10,000. Using the accelerated method, you deduct $4,000 in the first year. For every year after, the amount you deduct becomes smaller.
| Year Equipment is Used | Expense |
|---|---|
| 1年级 | $4,000 |
| 2年级 | 3,000美元 |
| 3年级 | $2,000 |
| 4年级 | 1,000美元 |
| 全部的 | 10,000美元 |
Use IRS documents to figure out deduction amount using the accelerated method. Take a look at the IRS’s Modified Accelerated Cost Recovery System (Macrs.). Also, check out the percentage table guide inPublication 946, Appendix A for the percentage you can deduct each year.
Section 179
As a small business owner, you can deduct the total cost of an asset in the same year you bought it withSection 179。
您可以使用第179节用于新的和二手设备。第179节适用于大多数类型的资产，包括一般商务设备和现成软件。
要介绍第179条，您必须在常规业务运营期间超过50％的时间超过50％。
There are limits to Section 179:
- You can deduct up to $500,000 each year.
- 您可以在可折旧的财产上花费高达2,000,000美元。
If you spend over $2,000,000, reduce your Section 179 deduction for each extra dollar. In other words, if you spend more than $2,000,000, you can’t deduct the full expense with Section 179.
You also cannot use Section 179 to deduct more in one year than your net taxable business income.
Bonus depreciation and Section 179
在某些情况下，如果您花费超过第179节限制，则可以使用奖金折旧。额外折旧价值50％的费用超过2016年纳税年度的2,000,000美元。
So, if you spent $2,500,000 on assets, you went $500,000 over the Section 179 spending limit. You can use bonus depreciation on the extra $500,000. Depreciate 50% of the extra amount, or $250,000.
每年可以使用奖金折旧更改的百分比。以下金额是您可以在未来税收年度扣除的百分比：
| Year | Deduction |
|---|---|
| 2016年 | 50％ |
| 2017年 | 50％ |
| 2018年 | 40% |
| 2019年 | 30% |
Claim bonus depreciation in the first year you buy an asset. Bonus depreciation only covers new equipment. You cannot use bonus depreciation on leased property. And, you cannot claim bonus depreciation on property where you use alternative depreciation schedules.
账面价值与资产的市场价值
使用折旧时，您需要调整您的会计书籍。在添加折旧费用日记帐公入时，您必须减少资产的初始值。
例如，您购买5,000美元的设备。设备的初始值为5,000美元。
You decide to depreciate the expense over five years. Using the straight-line method, distribute the cost equally over the equipment’s lifespan. Expense $1,000 in depreciation each year for five years ($5,000 / 5 years = $1,000 per year).
每年您贬值，从设备的价值中减去支付金额。
| Year | 资产价值 | Depreciation Expense |
|---|---|---|
| 1年级 | $4,000 | 1,000美元 |
| 2年级 | 3,000美元 | 1,000美元 |
| 3年级 | $2,000 | 1,000美元 |
| 4年级 | 1,000美元 | 1,000美元 |
| 5年级 | $0 | 1,000美元 |
As the value of the asset decreases, its worth is called the book value. When the asset no longer has book value, it is fully depreciated. (In the example above, the asset’s book value is $0 in Year 5. The asset is fully depreciated in Year 5).
The book value of property will likely be higher or lower than its actualmarket value。The market value is the amount you can sell the property for.
如果您在完全折旧之前销售资产，则需要调整您的书籍。您将调整资产的销售金额给其账面价值。进行调整，提高资本收益或损失。
假设您在年6年期间销售设备。6年级，设备完全折旧，其账面价值为0美元。
You sell the equipment for $1,000. By selling the asset, you earn a capital gain. In your books, record a capital gain of $1,000.
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