Tax depreciation - Revision history

imported>Doug Williamson: Add link.

2022-07-06T08:55:03Z

Add link.

← Older revision		Revision as of 08:55, 6 July 2022
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	* [[Deferred tax]]		* [[Deferred tax]]
	* [[Depreciation]]		* [[Depreciation]]
			* [[Tax]]
	* [[Writing down allowance]]		* [[Writing down allowance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson at 12:54, 26 April 2022

2022-04-26T12:54:47Z

← Older revision		Revision as of 12:54, 26 April 2022
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	Depreciation that is an allowable expense under applicable tax laws.		Depreciation that is an allowable expense under applicable tax laws.

			Tax depreciation generally gives the same total tax relief over time, as the total accounting depreciation charged on the same assets over their total life.

			However, the phasing of the tax relief will often differ from the phasing of the accounting depreciation charges.


			These timing differences are one source of deferred tax assets and liabilities.


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	* [[Capital allowances]]		* [[Capital allowances]]
	* [[Capital expenditure]]		* [[Capital expenditure]]
			* [[Deferred tax]]
	* [[Depreciation]]		* [[Depreciation]]
	* [[Writing down allowance]]		* [[Writing down allowance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Mend link.

2020-12-20T16:09:59Z

Mend link.

← Older revision		Revision as of 16:09, 20 December 2020
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	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Depreciation]]		* [[Depreciation]]
	* [[Writing down ~~allowances~~]]		* [[Writing down allowance]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2020-12-20T16:09:32Z

Add link.

← Older revision		Revision as of 16:09, 20 December 2020
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	2.		2. ''US tax.''

	''US tax.''

	US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).		US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).
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	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Depreciation]]		* [[Depreciation]]
	* [[~~CertICM~~]]		* [[Writing down allowances]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2016-07-07T22:21:24Z

Layout.

← Older revision		Revision as of 22:21, 7 July 2016
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	2.		2.

	''US ~~Tax~~.''		''US tax.''

	US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).		US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).

imported>Doug Williamson: Layout.

2016-05-11T15:00:57Z

Layout.

← Older revision		Revision as of 15:00, 11 May 2016
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	~~'''~~1.~~'''~~		1.

	Depreciation that is an allowable expense under applicable tax laws.		Depreciation that is an allowable expense under applicable tax laws.


	~~'''~~2.~~'''~~		2.

	''US Tax.''		''US Tax.''

imported>Doug Williamson: Layout.

2016-05-11T13:41:47Z

Layout.

← Older revision		Revision as of 13:41, 11 May 2016
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	'''2.''' ''US Tax.''		'''2.'''

			''US Tax.''

	US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).		US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).

imported>Doug Williamson: Added the name of the US Tax depreciation system. Source: https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/A-Brief-Overview-of-Depreciation

2016-03-16T15:04:03Z

Added the name of the US Tax depreciation system. Source: https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/A-Brief-Overview-of-Depreciation

← Older revision		Revision as of 15:04, 16 March 2016
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	'''2.''' ''US Tax.''		'''2.''' ''US Tax.''

	~~Phased~~ US tax relief for capital expenditure.		US tax relief for capital expenditure under the Modified Accelerated Cost Recovery System (MACRS).

imported>Doug Williamson: Link with qualifications page

2014-11-29T09:23:24Z

Link with qualifications page

← Older revision		Revision as of 09:23, 29 November 2014
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	* [[Capital expenditure]]		* [[Capital expenditure]]
	* [[Depreciation]]		* [[Depreciation]]
			* [[CertICM]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Simplified wording.

2013-10-30T15:41:58Z

Simplified wording.

← Older revision		Revision as of 15:41, 30 October 2013
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	1.		'''1.'''

	~~Generally, depreciation~~ that ~~can be listed as~~ an expense ~~on a tax return~~ under applicable tax laws.		Depreciation that is an allowable expense under applicable tax laws.


	2. ''US Tax.''		'''2.''' ''US Tax.''

	~~More specifically, phased~~ US tax relief for capital expenditure.		Phased US tax relief for capital expenditure.


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	* [[Depreciation]]		* [[Depreciation]]

	[[Category:~~Taxation~~]]		[[Category:Accounting,_tax_and_regulation]]