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Paano Kalkulahin si Depreciation Schedule

Ano ang Depreciation Schedule?

Creates tax depreciation schedule itemizing building and improvement depreciation for tax deductions.

Step-by-Step na Gabay

  1. 1Building depreciates 27.5 years (residential) or 39 years (commercial)
  2. 2Land value NOT depreciated
  3. 3Improvements (roof, HVAC) depreciate per component lives
  4. 4Bonus depreciation: accelerate in year 1
  5. 5Work with accountant for accurate breakdown

Mga Nalutas na Halimbawa

Input
Building $200k, 27.5 yrs
Resulta
$7.27k/yr

Mga Karaniwang Mali na Dapat Iwasan

  • Depreciating land (illegal, never depreciable)
  • Missing component depreciation
  • Not accounting for depreciation recapture on sale

Mga madalas itanong

What's cost segregation?

Breaking down building into components; allows faster depreciation on shorter-life items.

How much tax savings?

Depreciation deduction × marginal tax rate; $100k depreciation × 37% = $37k tax savings.

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