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depreciation, cost recovery, amortization, and depletion

depreciation, cost recovery, amortization, and depletion

ID：6822758

大小：322.00 KB

页数：34页

时间：2018-01-27

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1、Depreciation,CostRecovery,Amortization,andDepletion8-33CHAPTER8DEPRECIATION,COSTRECOVERY,AMORTIZATION,ANDDEPLETIONInstructor:ThetestitemsinboththeprintTestBankandExamViewtest-creationsoftwarearenumberedbyquestiontypewithineachchapter.Thus,usersofExamViewcanmoreeasilypreviewtheirselectionsusin

2、gtheprintedTestBankinthesamenumberingsystem.LearningObjective,LevelofDifficulty,EstimatedTimetoCompletion,andtheAACSB’sandAICPA’sCoreCompetenciesforeachtestitemarelocatedwithintheitemitself.Status:Q/PQuestion/PresentinPriorProblemTopicEditionEditionTRUEORFALSE1Costrecovery:conceptNew2Costreco

3、very:allowedandallowableUnchanged23Costrecovery:antiquesNew4Costrecovery:recoveryperiodcommencesUnchanged45Costrecovery:landimprovementsUnchanged56Costrecovery:conversiontobusinessuseUnchanged67Costrecovery:MACRSUnchanged78Costrecovery:MACRSUnchanged89Costrecovery:half-yearconventionUnchanged

4、910Costrecovery:mid-quarterconventionNew11Costrecovery:mid-quarterconventionNew12Costrecovery:MACRSrealpropertyUnchanged1213Costrecovery:MACRSrealpropertyUnchanged1314Costrecovery:MACRSrealpropertyUnchanged1415Costrecovery:straight-lineUnchanged1516Costrecovery:straight-lineandmid-quarterUnch

5、anged16convention17Costrecovery:farmpropertyNew18Costrecovery:farmpropertyUnchanged1819Costrecovery:farmpropertyUnchanged1920Costrecovery:leaseholdimprovementpropertyUnchanged2021Costrecovery:leaseholdimprovementpropertyNew22Section179expensingModified2223Section179expensingUnchanged2324Secti

6、on179expensingUnchanged2425Section179expensing:effectofMACRSUnchanged2526Section179expensing:effectonbasisUnchanged26Depreciation,CostRecovery,Amortization,andDepletion8-33Status:Q/PQuestion/PresentinPriorProblemTopicEditionEdition27Section179expensing:productionofincomeUnchanged27property28L

7、istedproperty:§280FlimitsUnchanged2829Listedproperty:§179expensingNew30Listedproperty:50%businessusetestUnchanged3031Listedproperty:effectofstatutorydollaramountsUnchanged3132Listedproperty:statutorydollaramountsUnchanged3233Listedproperty:st

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