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On May 12 of year 1 Javier purchased a building, including the land it was on, t

ID: 2704748 • Letter: O

Question

On May 12 of year 1 Javier purchased a building, including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,495,000; $450,000 was allocated to the basis of the land and the remaining $1,045,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)


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Using MACRS, what is Javier

On May 12 of year 1 Javier purchased a building, including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,495,000; $450,000 was allocated to the basis of the land and the remaining $1,045,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

On May 12 of year 1 Javier purchased a building, including the land it was on, to assemble his new equipment. The total cost of the purchase was $1,495,000; $450,000 was allocated to the basis of the land and the remaining $1,045,000 was allocated to the basis of the building. (Use MACRS Table 1, Table 2, Table 3, Table 4 and Table 5.)

Explanation / Answer

Year

method

RECOVERY

ORIGINAL BASIS

RATE

DEPRECIATION

1

SL

39

1,045,000

0.321%

3354.45

2

1,045,000

2.564 %

26793.8

3

1,045,000

2.564 %

26793.8


Year

method

RECOVERY

ORIGINAL BASIS

RATE

DEPRECIATION

1

SL

39

1,045,000

0.321%

3354.45

2

1,045,000

2.564 %

26793.8

3

1,045,000

2.564 %

26793.8

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