additional first-year depreciation

简明释义

第一年额外折旧

英英释义

例句

1.Businesses can take advantage of additional first-year depreciation 额外的第一年折旧 to lower their taxable income significantly.

企业可以利用额外的第一年折旧来显著降低应纳税收入。

2.Investors should consult with a tax advisor to understand the benefits of additional first-year depreciation 额外的第一年折旧 for their assets.

投资者应咨询税务顾问，以了解其资产的额外的第一年折旧的好处。

3.By utilizing additional first-year depreciation 额外的第一年折旧, the company was able to recover its investment faster.

通过利用额外的第一年折旧，公司能够更快地收回投资。

4.The new tax law allows for additional first-year depreciation 额外的第一年折旧 on qualified property purchases.

新税法允许对合格财产购买进行额外的第一年折旧。

5.The software upgrade qualified for additional first-year depreciation 额外的第一年折旧, allowing for a larger deduction this year.

软件升级符合额外的第一年折旧的条件，使今年的扣除额更大。

作文

In the realm of tax deductions, businesses often seek ways to maximize their savings and minimize their liabilities. One such method is through the use of additional first-year depreciation, which allows companies to deduct a significant portion of the cost of qualifying assets in the year they are placed into service. This provision is particularly beneficial for small businesses and startups that may not have substantial income in their early years but still need to invest in equipment and property to grow. By understanding how additional first-year depreciation works, business owners can make informed decisions about their investments and financial strategies.The concept of additional first-year depreciation was introduced by the Tax Cuts and Jobs Act (TCJA) enacted in December 2017. This legislation aimed to stimulate economic growth by providing tax relief to businesses. Under this law, businesses can take a bonus depreciation of 100% on qualified property, which includes tangible assets like machinery, equipment, and certain types of improvements to non-residential properties. This means that if a business purchases a new piece of equipment for $10,000, it can deduct the entire amount from its taxable income in the year of purchase instead of spreading the deduction over several years.This immediate expensing of assets through additional first-year depreciation can lead to significant cash flow benefits. For example, if a business expects to earn $50,000 in revenue and incurs $10,000 in expenses, its taxable income would typically be $40,000. However, with the additional first-year depreciation, the business can deduct the full $10,000 for the equipment, reducing its taxable income to $30,000. This reduction results in lower taxes owed, allowing the business to reinvest the savings back into operations, hire additional staff, or expand its offerings.It is essential for business owners to keep accurate records of their asset purchases and to understand which assets qualify for additional first-year depreciation. Not all assets are eligible; for instance, used equipment generally does not qualify for bonus depreciation, whereas new equipment does. Additionally, the TCJA provisions are set to phase down after 2022, decreasing from 100% to 80% in 2023, and further reductions in subsequent years. Therefore, businesses should consider timing their purchases strategically to take advantage of the full benefits of additional first-year depreciation before the percentage decreases.Moreover, the impact of additional first-year depreciation extends beyond immediate tax savings. It can also influence a company's long-term financial planning and investment strategy. By understanding the benefits of this tax provision, businesses can better align their operational needs with their financial goals. For instance, a company anticipating rapid growth may choose to invest heavily in new technologies and equipment to scale its operations, knowing that it can offset some of those costs through additional first-year depreciation.In conclusion, additional first-year depreciation serves as a powerful tool for businesses looking to optimize their tax situation while investing in growth. By allowing for immediate expensing of qualified assets, it not only reduces taxable income but also enhances cash flow, enabling businesses to reinvest in their operations. As tax laws continue to evolve, staying informed about provisions like additional first-year depreciation is crucial for business owners aiming to make sound financial decisions and foster sustainable growth in their enterprises.

在税收扣除的领域，企业通常寻求最大化节省和最小化负债的方法。其中一种方法是利用额外第一年折旧，这允许公司在合格资产投入使用的年份内扣除相当大一部分成本。这项规定对小企业和初创公司特别有利，因为它们在早期可能没有可观的收入，但仍需要投资设备和物业以实现增长。通过理解额外第一年折旧的运作方式，企业主可以就其投资和财务策略做出明智的决策。额外第一年折旧的概念是由2017年12月通过的《减税与就业法案》（TCJA）引入的。这项立法旨在通过为企业提供税收减免来刺激经济增长。根据该法，企业可以对合格财产进行100%的奖金折旧，这包括机械、设备和某些类型的非住宅物业改进等有形资产。这意味着，如果一家企业购买了一台价值10,000美元的新设备，它可以在购买当年从应纳税收入中扣除全部金额，而不是将扣除分摊到数年中。通过额外第一年折旧立即抵扣资产可以带来显著的现金流益处。例如，如果一家企业预计收入为50,000美元，支出为10,000美元，那么其应纳税收入通常为40,000美元。然而，借助额外第一年折旧，企业可以对设备的全额10,000美元进行扣除，从而减少应纳税收入至30,000美元。这一减少导致应缴税款降低，使企业能够将节省下来的资金重新投资于运营、雇用更多员工或扩展其产品。企业主必须准确记录资产购买情况，并了解哪些资产符合额外第一年折旧的资格。并非所有资产都符合条件；例如，二手设备通常不符合奖金折旧的资格，而新设备则符合。此外，TCJA的条款将在2022年后逐步下降，2023年降至80%，随后几年进一步减少。因此，企业应考虑战略性地安排购买时间，以充分利用额外第一年折旧的全部利益，避免比例下降。此外，额外第一年折旧的影响超出了即时税收节省。它还可以影响公司的长期财务规划和投资策略。通过了解这一税收条款的好处，企业可以更好地将其运营需求与财务目标对齐。例如，一家公司预期快速增长，可能会选择大量投资新技术和设备以扩大其运营，知道它可以通过额外第一年折旧抵消部分成本。总之，额外第一年折旧作为一个强大的工具，帮助企业优化其税收状况，同时投资于增长。通过允许合格资产的立即折旧，它不仅减少了应纳税收入，还增强了现金流，使企业能够重新投资于其运营。随着税法的不断演变，保持对像额外第一年折旧这样的条款的了解，对于希望做出合理财务决策并促进企业可持续增长的企业主来说至关重要。