T****8
发帖数: 505 | 1 The Ten Housing Markets That Will Collapse This Year
by Michael B. Sauter, Douglas A. McIntyre
Wednesday, August 10, 2011
tweet61EmailPrintprovided by
The real estate market is already in the deepest depression in modern U.S.
history. If you think it can't get any worse, think again. In several cities
, the real estate market is about to drop even more. Home values in many of
those cities, such as Las Vegas, have already collapsed as unemployment has
shot higher. And with no hope of quick recove... 阅读全帖 |
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l********d
发帖数: 443 | 2 Yes, depreciation will result in an adjusted (reduced) basis, and thus, an
increased gain when you dispose the property (i.e., when you sell). But
keep in mind, for primary residence, the first $500k (assuming married
filing jointly, $250k for single) capital gain is tax free. So in most of
cases, depreciation does not result in higher tax when you sell your house.
gains |
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N**s
发帖数: 1916 | 3 这个也躲不过,如果你卖价>depreciated value. again depreciation is delayed tax
if you will have a gain. |
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s**********n
发帖数: 868 | 4 同意这个。
虽然没有仔细看过他们具体的会计方法，但是从常识来看重复计算球员工资开支是绝对
不可能被接受的。所谓accounting trick一般就是把未来的cost提前以造成当前的亏损
，其好处是可以把税收推迟（注意不是取消）。就NBA合同而言，我觉得球队签下了长
期合同和由于伤病成了冤大头，希望把这个合同未来的开支提前到当年作一次性write
down也是符合常理的。但是如果想要在下一年真的履行合同付钱以后作重复计算那是绝
无可能的。
就那个nets的例子而言，他们当年有大笔所谓contract depreciation，但是他们帐上
球员工资的开支很可能也比实际付出的现金要少（因为前几年很可能depreciate过了）
。这种效应从长期来看average out以后产生的影响应该不会大到颠倒黑白。
念来 |
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d*********2
发帖数: 48111 | 5 当然可以算.
你也说nba老板不是做慈善的.
那么它的每一份投资, 都有期望回报.
他付出工资, 而球员没有打球, 不管是战绩, 票房或者公众影响力, 等等综合因素, 都
是损失, 当然可以报在depreciation里面.
这种公开的账目, 虽然有一定trick, 但是都是符合基本金融财会原理的. 不用你老多
操心了.
就像你拥有一栋商业楼, 如果没有出租出去, 是不是可以报depreciation?
你不要说地价都是上涨的, 地价上涨属于speculation, 你就没看到日本泡沫之后的20
年?
球队是同样的道理.
老板有投资, 有收益, 也有风险. 不要看到他拿到的钱可能比球员多, 就把risk
control扔一边去了.
球员要是觉得老板比他们捞的多, 他们合资去买球队算了, jjww什么. 普通人买不起,
nba players, 都不用集资, lebron + wader查不多就能买起了. |
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c*******r
发帖数: 13580 | 6
of
True.
is
How about depreciation? You lose $10k on 100k miles. That's 10 cents a mile.
Although you need a car anyway, commute needs a fair share of the
depreciation in proportion to the mileage.
breaks
.
bonk.
Well, food is dirty cheap. Let's say you bike 30 miles a day, you burn about
extra 1200 calories, which is just a bowl of rice. Not to mention that an
active person will find another way to burn the calories regardless. |
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m**x
发帖数: 8454 | 7 三哥话可不能这么说，因为男人的青春是linear depreciation, 而女人的青春是
accelerated depreciation |
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m******k
发帖数: 2390 | 8 total non-sense.
short-term (within 5 yrs), house absolute value unchanged or slightly
increased. But Yuan will appreciate, so good investment if you can convert
RBM back to USD.
mid-term (5-10) house absolute value in Yuan will increase for sure due to
vast of printing Yuan by central back. But Yuan will have downside risk in
FX, and appears to depreciate soon. Good time to sell your properties in
mainland and convert it back to USD.
long-term (over 10 yrs). absolute value in Yuan will definit... 阅读全帖 |
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n*******e
发帖数: 594 | 9
between everyone in my house hold... we are getting back about 13k.
we have two houses which are rented and i depreciate the mug out of it.
depreciation is king! |
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w**********2
发帖数: 2262 | 10 这个太不差钱了。现金啊。
不过现金买卖投资房不合适。没有利用到银行的杠杆。同时没有利息来OFFSET你的
RENTAＬINCOME的话，要交税啊。虽然有DEPRECIATION，但是DEPRECIATION在卖方时，
要ADD BACK， 卖房时CAPITAL GAIN的税率是28%。 虽然你可以放到1031 EXCHANGE去
DEFER你的INCOME，我认为觉得银行贷款比现金好太多。反正我自己，即使几万块的房
子，我都不会现金买。
唉。当时买房时，down 20%,30% 银行还刁难。我当时，都用现金买! |
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a********e
发帖数: 5779 | 11 9套月收入15k, 年收入180K, 50% net =90k, 正常的的property tax 1%左右，用楼上
估值9套2米，property tax也才2万. 又不需要大修，一年maintain cost 算2万（已经
很高了），不需要还interest，insurance 一年也就5-6k, 唯一我能想起来的其他开销
就是hoa, 可是sfh的hoa应该一年每套就几百就够了。还有4万刀的cost找不到出处，所
以我说你该不会把depreciation 也当做开销了吧？depreciation 实际上是你的
deferred taxed income. 估计这9套net income 应该是13-14万。
:
房子还是自己管理。
: 如果全部贷款。请人管房。
: 就亏本生意了。
: 房子也还没大修。
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c********1
发帖数: 5269 | 12 depreciation?
If depreciation + other cost > $20k |
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G*****n
发帖数: 3863 | 13 Because appearance is a depreciating asset.
Consider 2 portfolios with the same value at the beginning. The portfolio
that has the most depreciating assets in it, will eventually be the one
which loses its value the fastest.
Therefore, sooner or later you will have to cut your losses and dump that
portfolio. |
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G*****n
发帖数: 3863 | 14 Are you retarded?
If the 2 portfolios are not of the same value, why would the guy pick the
one with less value? Why would any guy who could marry the 美女 pick the 不
在其他方面胜出的丑女? Would you spend $1million Did Korean drama shrink your
brain?
In non dumb@ass Korean drama cases, a guy would usually pick a girl with the
max value that he can pick. The only difference would be the distribution
of the values. But the 美女 portfolio will enter accelerated depreciation,
while the other portfolio does not.
E... 阅读全帖 |
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d**********n
发帖数: 3634 | 15 As time goes on, a woman's assets will depreciate.
As time goes on, a man's assets won't really depreciate as much. Maybe 小鸡
鸡 will get soft but that's it.
老的男人女人要，老的女人。。。。除了milf没戏了。
That is why there are more women seeking men than the other way around. |
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z********e
发帖数: 8818 | 16 重新看了一下这个主题，大家为什么不提房子＂depreciation＂这回事。事实上不是房
租抵你的收入税，而是＂depreciation＂可以是＂capital loss＂啊。对于这个问题我
有一个疑问，卖掉的时候如果价格比买的时候高，是不是得在那个时候付税？也就是说
，最好是永久拥有，永久出租？ |
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s*********n
发帖数: 2283 | 17 When you analyze the value of a product, I guess it should be very
important to see the price depreciation rate of the used ones.
It is well-known that the resale value of Apple computer products is very
high, when they are compared with other non-apple computer products. ...
This is very similar to the resale value depreciation ration of those luxury
car brands.
The conclusion. It IS worth the money, even though it is expensive. |
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z****e
发帖数: 54598 | 18 hardware那个叫depreciation
software那个叫license fee
后者可以通过开源来节省支出，所以这年头卖软件产品不赚钱
这个sb花了好久才想明白
硬件的depreciation靠cloud来节省支出
你丫的懂不懂阿？ |
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z****e
发帖数: 54598 | 19 来自主题: Programming版 - 开源经济学 很多人不明白这个开源游戏规则是怎么玩的
一般而言，挨踢公司三大支出
员工的salary，软件的license fee，硬件的depreciation
那么要节省支出，怎么办？最直接的方法：裁员
实际上大多数挨踢公司一旦遇到问题，裁员往往是它们的第一反应
但是呢，码农裁掉了没人干活了，肯定不行
那怎么办？降薪，这个不行的，很多时候是违法的
那是不是没辙了？未必
把写代码的留下，把其它搞维护的裁掉
搞维护的工资虽然不如码农高，但是拿一个5万一年绝对没问题
裁一个就省5万，可以买n个软件和n*10个硬件了
其次，软件，没啥好说的，上开源
开源的性能肯定不如商业产品，毫无疑问
但是并不代表开源跟商业产品的差距就是0和100的差距
实际上差距一般时候是在70到80之间，也就是开源产品
一般而言，性能是商业产品的七成到八成
那市场上的需求，其中七八成就可以用开源的，剩下一两成的市场
不要也罢，都是超级大公司，政府之类的不缺钱的主，死磕也没有必要
不过话说回来，铁道部卖火车票这种倒是应该优先考虑上商业产品的
这是对国民负责的一种方式，贵，花钱总比挂掉强
象什么淘宝这种民营企业则是开源的主力客户
最后... 阅读全帖 |
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z****e
发帖数: 54598 | 20 来自主题: Programming版 - 开源经济学 很多人不明白这个开源游戏规则是怎么玩的
一般而言，挨踢公司三大支出
员工的salary，软件的license fee，硬件的depreciation
那么要节省支出，怎么办？最直接的方法：裁员
实际上大多数挨踢公司一旦遇到问题，裁员往往是它们的第一反应
但是呢，码农裁掉了没人干活了，肯定不行
那怎么办？降薪，这个不行的，很多时候是违法的
那是不是没辙了？未必
把写代码的留下，把其它搞维护的裁掉
搞维护的工资虽然不如码农高，但是拿一个5万一年绝对没问题
裁一个就省5万，可以买n个软件和n*10个硬件了
其次，软件，没啥好说的，上开源
开源的性能肯定不如商业产品，毫无疑问
但是并不代表开源跟商业产品的差距就是0和100的差距
实际上差距一般时候是在70到80之间，也就是开源产品
一般而言，性能是商业产品的七成到八成
那市场上的需求，其中七八成就可以用开源的，剩下一两成的市场
不要也罢，都是超级大公司，政府之类的不缺钱的主，死磕也没有必要
不过话说回来，铁道部卖火车票这种倒是应该优先考虑上商业产品的
这是对国民负责的一种方式，贵，花钱总比挂掉强
象什么淘宝这种民营企业则是开源的主力客户
最后... 阅读全帖 |
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z*******3
发帖数: 13709 | 21 有啥好算的
硬件，软件和人力
这三者中，硬件的depreciation是花钱最少的
软件license要贵不少
最贵的是人工的salary
要省钱，就省后两者，第一个depreciation算起来烦死
也没多少钱
api gateway是paas，你跟parse比比，就知道贵还是便宜了
如果你对backend一窍不通，用这个比较make sense |
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h**********c
发帖数: 4120 | 22 前面说过depreciation的问题，现在一些关键设备，计算设施换到云端的，3，5年之后
depreciation, 可靠性差带来的outage,这些成本估计就不是今天的报价了。
有些系统，比如电力，民航，折腾出去了就不好再折腾回来了。
倒时候，LAXIGILE MANAGERS换了好几茬，估计又是纳税bail out. |
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l*****u
发帖数: 135 | 23 The regular rate of depreciation is 10% per year. Acquisitions and
retirements during a year are depreciated at half this rate. There were no
purchases during the year. On December 31, 2003, the balance of the Plant
and Equipment account was $260,000. On Dec. 2004, Plant and Equipment 156,
000.
Question:
What is the adjusting entry?
Thanks a lot! |
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h*****x
发帖数: 47 | 24 以下7种折旧方式的-----------怎样快速确定用哪种方式对相关物品进行折旧的？
straight-line depreciation
MACRS straight-line mid-month convention
MACRS Half-Year Convention
MACRS Mid-Quarter Convention
Mid-Quarter Convention
MACRS Bonus depreciation
Section 179 |
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s********0
发帖数: 2687 | 25 hobby loss deduction are deductible from AGI to the extent they exceed 2% of
AGI. And the expense are only deductible to the extent of the gross income
from the hobby. These expense must be deducted in the following order: 1)
such as property taxes and home mortgage interest
2) example maintenance, utilities and supplies
3) depreciation.
我不明白的是，对于第一项property tax，无论如何也可以itemized deduction.
比如 ，如果总AGI是80，000，hobby income 3200, property tax是1090，maintenance等等是2010， depreciation是500 ？
请问这时候taxable |
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t*****3
发帖数: 586 | 26 刚开始学ACC，刚才做题有个问题不确认，想问问大家答案
（T OR F）
1.Conceptually, the cost allocation procedures for natural resources
parallels that of plant assets
2.Using the units-of-activity method of depreciating factory equipment will
generally result in more depreciation expense being recorded over the life
of the asset than if the straight-line method had been used. |
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b******3
发帖数: 1222 | 27 你自己用自己原有的equipment就没有所谓的job cost了，只有depreciation expense
了。
还有depreciation可不是年底只做一次的。 |
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y*****2
发帖数: 2435 | 28 昨天直接去找的SENIOR MANAGER，说I AM NOT FEELING COMFORTABLE FOR SOMEONE
PROVIDE NO GUIDANCE AND NO REVIEW ON MY WORK TO GIVE ME EVALUATION. FUCK。
我那个SENIOR，靠，问他啥都不会，本来要REVIEW我的WORKPAPER，结果也没管，我做
完直接SENIOR MANAGER REVIEW的。破SENIOR，每天5点半走，我们都9点走，居然早上
来问我们，怎么9点就走了，这么早？我靠！TMD他5点半走！
那天我做DEPRECIATION REASONABLENESS TEST,因为新购买的资产太多， 我就先默认新
资产全年接近平均购买，就用了6个月折旧，结果DIFFERENCE很大，我问他怎么FURTHER
TEST这个东西，他在EXCEL上，把6个月换成8个月，不行，又换成9个月，成了！就说
LET'S ASSUME A 9 MONTH AVERAGE DEPRECIATION.。。我问大哥您这个9个月有证据么
。。。他说没有，BUT IT WORKS! |
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v*********g
发帖数: 76 | 29 1) for depreciation reasonableness test, you should follow the client's
fixed asset policy to determine its useful year or the industry average.
2) Depreciation test is a little about manipulating data, my personal
opinion. as long as it falls into the precision level, it is fine. |
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t*****g
发帖数: 2941 | 30 看看07年税表里面，应该有
cost
accumulated depreciation
years of service
depreciation method
按照他原来做的继续就好了 |
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i*********s
发帖数: 164 | 31 1.The addback for depreciation expense is a relatively small portion of net
income. what is the likely explanation for this situation?
2. Expenditures on PP&E exceeded the addback for depreciation each year.
What is the likely explanation for this difference in amounts? |
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n***a
发帖数: 100 | 32 basis means what is left after taking the depreciation
depreciation is not based on basis, it is based on original cost
the original cost is always the same for tax and financial statement
purposes. |
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A******7
发帖数: 1920 | 33 这个问题以前这里类似的看到过，以软件为依托的就走COGS了，COGS的确也有
Depreciation部分，
主要看公司自己的政策了。绝大多数的Depreciation还是包括在general admin
expenses里面
了。你所说的税，如果是sales tax的话，是要加入总成本来折旧的，包括运费（
freight in)。
题外话：大家有没有觉得很多美国学的会计术语都不知道中文怎么表达，所以我写的不
中不洋的。 |
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m*****t
发帖数: 697 | 34 我记得journal entry 是
dr. capital lease assets
cr. capital lease obligation
然后每个月capital assets 要depreciate 按照years of useful life， capital
obligation 要amortize 按照payment schedule.
但是我发现我现在公司每个月直接就dr. capital lease obligation cr. capital
lease assets. 让我有点困惑。 难道是useful life 和payment schedule 刚好 一样
么。depreciation 是straight-line. payment schedue 里不是还有interest factor
么？ 总之有些困惑。 这种作法常见么？ |
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J*****i
发帖数: 2622 | 35 fully depreciated 但是有FMV的很多吧？例如撞了fully depreciated 没有basis的车
就不用赔偿了么？ |
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c********l
发帖数: 8138 | 36 假定一台机器，在20X1年年初的时候价值$1000，
并且在20X1年年中有一次revaluate到$1500，
这样导致20X1年revaluation surplus 上有$500,
并且当年income statement不受影响。
现在，到了20X2年，机器继续开始正常的straight line depreciation
假定每年需要depreciate $100
那么在20X2年年底时
1）Balance 上的revaluation surplus是多少？$500还是$400？
2）Income Statement有什么变化？不变，还是有$100的loss？
Thanks |
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c********l
发帖数: 8138 | 37 假定一台机器，使用寿命10年，straight line depreciation
在20X1年年初的时候balance sheet上的carrying value是$1000，
并且在20X1年年初被reevaluate到$1500，
这样导致当时的balance sheet上的revaluation surplus 这一项立马多了$500,
假定机器的remaining life还是10年，那么每年就需要depreciate $150
问题：
那么在20X1年年底的Balance Sheet上
revaluation surplus这一项（在other comprehensive income下）是多少？
$500还是$350？
Thanks |
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y***u
发帖数: 73 | 38 我刚开始也是这么认为的，但是这样的话老板为什么还让我做呢？然后又GOOGLE了GAAP
FS 和 QUICKBOOKS，发现说要另外买个软件WIS?来做，否则很麻烦，我就CONFUSED了
。再仔细看了一下DEPRECIATION那块，quickbooks 上生成的ACCRUAL FS和老板做得
INCOME TAX-BASIC 的是一样的，我又查了报税的材料，DEPRECIATION SCHEDULE 上面
明显不是用GAAP的啊。难道QUICKBOOKS做账没有按GAAP做？
还请大牛指教！谢谢！ |
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T********y
发帖数: 38 | 39 Corp tax return project有一个地方实在搞不懂，问了老师他也不说：
在Income Statement里
Depreciation expense: 2,240,000
但是在Balance Sheet里:
01/01/2010 12/31/2010
Building 295,600 1,295,600
Accu depr -63,500 -111,630
Equipment 125,000 500,000
Accu depr -11,753 -63,450
Other assets 2,980 127,632
很显然，Income Statement里depreciation expense 不match Balance Sheet. 老师说
让我们自己add data去算MACRS, 我真是头都想爆了也不知道怎么弄。谢谢大家！ |
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T********y
发帖数: 38 | 40 是要做２０１０ 的 1120 Corp tax return.
就给了一个Income Statement 和 Balance Sheet, 其他的啥都没给，让我们自己加东
西. Income, expense 之类的我都还OK，但是这个depreciation我就头大了！
看看Balance Sheet的accum depr, 根本就不match Income Statement里depreciation
expense. 这可怎么弄。。。问老师他数字是不是给错了，他说没错。.. |
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a*******n
发帖数: 284 | 41 谁给解释一下：deduct和depreciation有啥区别？？
The bill maintains what’s known as the Section 179 deduction, which allows
small businesses to deduct rather than depreciate the cost of many types of
equipment, at $500,000 for 2013. It was scheduled to fall to $25,000. |
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j***r
发帖数: 741 | 42 是我没有说清楚。我的问题是，在income statement里有
sales
- direct cost of sales
- material consumption
- direct labor
- production overhead
- depreciation
- admin/selling expenses
+ interest income
- interest expenses
= net income before tax
在这里，cost of goods sold在哪里.在cost of goods sold里汇总了所有已卖产品成
本的情况下，这里的material consumption, direct labor, production overhead
and depreciation里包含了什么？
standards cost is based on product's bill of material and routing. A
finished goods' cost calculated based on it's bi... 阅读全帖 |
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V********7
发帖数: 1793 | 43 这个好理解。比如说FV-BV的差值是因为楼房的FV被低估，楼房需要depreciate，所以
多出来那部分也要相应的depreciate. |
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m********3
发帖数: 1006 | 44 要求如下，有兴趣的可以站内联系：
Essential Duties and Responsibilities:
The Staff Accountant is responsible for working closely with the Controller
and Accounting Manager of Achieve Beyond’s program to oversee the
operations of the Accounting department.
1.Maintain general ledger accounts and subsidiary journals to support
financial transactions
2.Monthly General ledger account analysis and reconciliations with great
accuracy.
3.Research and investigate any variances and obtain resolutions in a timely
manner by... 阅读全帖 |
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Y****7
发帖数: 99 | 45 牛人请教：supervisor不想看到inter company AR 和 AP留在账面上。 子公司是100%
的ownership。还有什么办法吗？ 还有公司买了三栋楼，做了cost segregation study
， 已经有了depreciation schedule for financial purpose，还用单独准备
depreciation schedule for tax purpose 吗？ |
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m*****t
发帖数: 697 | 46 不想看到intercompany AR AP 就cash settle啊，转cash付掉了就没有AR AP。book
depreciation 跟 tax depreciation不一样，book是staight line，tax可以
accelerate。
study |
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H*****e
发帖数: 160 | 47 计算operation cash flow的时候,depreciation应不应当算在operation cash flow?to
my understanding, it should not be classified as operation cash flow. the
question is , in 2008 notes, concept checkers question 1, depreciation is
classified as part of the flow. |
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c*****9
发帖数: 97 | 48 去找家公司财务报表来看 你会看到depreciation是加在operation那部份的
因为depreciation是供营业使用的资产所造成 理所当然要加在这边 |
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h*****x
发帖数: 47 | 49 以下7种折旧方式的-----------怎样快速确定用哪种方式对相关物品进行折旧的？
straight-line depreciation
MACRS straight-line mid-month convention
MACRS Half-Year Convention
MACRS Mid-Quarter Convention
Mid-Quarter Convention
MACRS Bonus depreciation
Section 179 |
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g*****1
发帖数: 18 | 50 My guess is to long high interest rate currency and short low IR currency,
and take a reverse position in forward contract. Based on interest rate
parity, the high IR currency is expected to depreciate and low IR currency
to do the opposite. However, In most cases, the expected depreciation/
appreciation does not follow interest rate parity. As a result, you get the
benefit of interest rate differences, and favorable move in FX rate.
Just my vague memory. |
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