REG : section 179 election

The owner, as a sole-proprietor, has net income of $50,000 in 2016 before considering any 179 election.

If the owner acquires $600,000 of new machinery in January 2016 and elects maximum sec 179, what is the regular MACRS

depreciation for 2016?

Please explain this question......


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CAS Director

sec 179 deduction 500,000 을 제외한 100,000을 depreciation 합니다. 일반적으로 machinery 는 7년 동안 depreciation 하므로 첫 해인 2016년에는 100,000 x 1/7 x 200% x 1/2 = 14,286