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Back in Boston, Steve has been busy creating and managing his new company, Teton

ID: 2370276 • Letter: B

Question

Back in Boston, Steve has been busy creating and managing his new company, Teton Mountaineering (TM), which is based out of a small town in Wyoming. In the process of doing so, TM has acquired various types of assets. Below is a list of assets acquired during 2011:

During 2011, TM had huge success (and had no

Back in Boston, Steve has been busy creating and managing his new company, Teton Mountaineering (TM), which is based out of a small town in Wyoming. In the process of doing so, TM has acquired various types of assets. Below is a list of assets acquired during 2011:

Explanation / Answer

a. $ Date Place in Service 29,750 9/15/2011 45,750 9/15/2011 61,500 9/15/2011 123,500 9/15/2011 3,000 9/15/2011 198,000 9/15/2011 27,500 9/15/2011 $ 2010




depreciation is $519,465.





Descripti on Cost Office equipme 17,500 nt Machin 591,000 ery Used delivery 19,800 truck




Sec. 179 Expense 628,300 500,000 Totals 17,500 482,500



MACRS Basis Current Expense - EOY - 108,500 17,500 498,005 15,505 19,800 3,960 128,300 3,960 519,465 19,465


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