9\/3\/10 (Fri) Column<\/p>\n

\uba87\uc8fc\uc804\uc5d0 \uac10\uac00\uc0c1\uac01\uc744 \uc774\uc6a9\ud55c \uc808\uc138\ubc29\ubc95\uc744 \uc18c\uac1c\ud558\uc600\ub2e4. \uac10\uac00\uc0c1\uac01\ubc95\uc744 \ubcf4\ub2e4 \uc138\ubd80\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uae30\ub85c\ud55c\ub2e4. \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uac8c \ub418\uba74 \uc2e4\uc81c \ub4e4\uc5b4\uac04 \ube44\uc6a9\uc744 \uc7a5\ubd80\uc0c1\uc774\ub098 \uc138\uc81c\uc0c1\uc73c\ub85c \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ubaa8\ub450 \uacf5\uc81c \ubc1b\uc744 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uac00 \uc788\ub2e4. \uadf8 \ub300\ud45c\uc801\uc778 \ube44\uc6a9\uc774 \uac10\uac00\uc0c1\uac01\ube44\uc774\ub2e4.
\n\uac10\uac00\uc0c1\uac01\ube44\ub780 \uc0ac\uc5c5\uc744 \ud558\uba74\uc11c \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uae30\uc704\ud558\uc5ec \uc0ac\uc6a9\ub41c \ud2b9\uc815\ud55c \uc7ac\uc0b0(Property)\uc5d0 \ub300\ud558\uc5ec \uc18c\ubaa8(Exhaustion)\uc640 \uc190\uc0c1(Wear and tear)\uacfc \uc1e0\ud1f4(Obsolescence)\ud568\uc5d0 \ub300\ud558\uc5ec \ud569\ub9ac\uc801\uc73c\ub85c \ubc30\ubd84\ud568\uc744 \ub9d0\ud55c\ub2e4. \uac10\uac00\uc0c1\uac01\ube44\ub780 \ud2b9\uc815\ud55c \ub0b4\uc6a9 \ub144\uc218 \uc790\uc0b0\uc5d0 \ub300\ud55c \ube44\uc6a9\uc744 \ud560\ub2f9\ud558\uc5ec \uacfc\uc138\uc18c\ub4dd\uc744 \uacb0\uc815\ud558\ub294\ub370 \uc788\uc5b4 \ube44\uc6a9\uc73c\ub85c \ubc30\ubd84\ud558\ub294 \ud68c\uacc4 \uc0c1\uc758 \uac1c\ub150\uc774\ub2e4.
\n\uc774\ub7ec\ud55c \ube44\uc6a9\uc740 \ud55c\ud574\uc5d0 \ubaa8\ub450 \ube44\uc6a9\ucc98\ub9ac\ud558\uae30\ubcf4\ub2e4\ub294 \ub0b4\uc6a9 \ub144\uc218\uc5d0 \uac78\uccd0 \uacf5\uc81c\ub41c\ub2e4.
\n\uc608\ub97c \ub4e4\uc5b4 2010\ub144 7\uc6d4 1\uc77c \ub0b4\uc6a9 \ub144\uc218 5\ub144\uc778 \ubcf5\uc0ac\uae30\ub97c $10,000\uc5d0 \uad6c\uc785\ud558\uace0 5\ub144 \ud6c4 \uc794\uc874\uac00\uce58\uac00 $0\uc774\uace0 \ubaa8\ub4e0 \ube44\uc6a9\uc744 \ub2f9\ud574 \ub144\ub3c4\uc5d0 \ubaa8\ub450 \uc9c0\uae09\ud588\uc744 \uacbd\uc6b0 2010\ub144 \uc815\uc561 \uc0c1\uac01\ubc95\uc744 \uc0ac\uc6a9\ud588\uc744 \ub54c \ud68c\uacc4 \uc0c1\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub294 \uae08\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4.
\n2010\ub144, 2015\ub144 \uac10\uac00\uc0c1\uac01\ube44 = $10,000*1\/5*6\/12=$1,000
\n2011\ub144-2014\ub144 \uac10\uac00\uc0c1\uac01\ube44 = $10,000*1\/5= $2,000
\n\ud604\uae08\ud750\ub984\uc0c1\uc73c\ub85c 2010\ub144 $10,000\uc758 \ube44\uc6a9\uc774 \ub098\uac14\uc9c0\ub9cc \ud68c\uacc4 \uc0c1\uc73c\ub85c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub294 \uae08\uc561\uc740 $1,000\ubc16\uc5d0 \ub418\uc9c0 \uc54a\uc544 \uc774\uc775\uc774 $9,000 ($10,000-$1,000) \uacfc\ub300 \uacc4\uc0c1\ub418\uac8c \ub41c\ub2e4. \uc774\ub7ec\ud55c \uac83\uc744 \ubcf4\uc644\ud558\uae30 \uc704\ud574 1981\ub144 \uac00\uc18d\uc6d0\uac00\ud68c\ubcf5 \uc81c\ub3c4(Accelerated Cost Recovery System: ACRS)\ub97c \ub9cc\ub4e4\uc5c8\uace0 1986\ub144 \uac1c\uc815\ub41c \uac00\uc18d\uc6d0\uac00\ud68c\ubcf5 \uc81c\ub3c4(Modified Accelerated Cost Recovery System: MACRS) \ub97c \uc81c\uc815\ud558\uc600\ub2e4.
\n\uc704\uc758 \uc0ac\ub840\ub97c MACRS\ubc29\ubc95\uc73c\ub85c \uac10\uac00\uc0c1\uac01\ube44\ub97c \uc801\uc6a9\ud574\ubcf4\uba74 \ub2e4\uc74c\uacfc \uac19\ub2e4.
\n2010\ub144 \uac10\uac00\uc0c1\uac01\ube44 = $10,000*20%*200%*1\/2=$10,000*20%=$2,000
\n2011\ub144 \uac10\uac00\uc0c1\uac01\ube44= ($10,000-$2,000)*40%=$10,000*0.32=$3,200
\n2012\ub144 \uac10\uac00\uc0c1\uac01\ube44=($10,000-$2,000-$3,200)*40%=$10,000*0.192=$1,920
\n2013\ub144\/2014\ub144 \uac10\uac00\uc0c1\uac01\ube44=$10,000*0.1152=$1,152
\n2015\ub144 \uac10\uac00\uc0c1\uac01\ube44= $10,000*0.0576=$576
\nMACRS \ubc29\ubc95\uc73c\ub85c \ud558\uba74 \uc880\ub354 \ub9ce\uc740 \ube44\uc6a9\uc744 \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.
\n\ub610\ud55c \uc5f0\ubc29\uc815\ubd80\uc5d0\uc11c\ub294 \uc139\uc158 179\ube44\uc6a9\uc774\ub77c\ub294 \uac83\uc744 \ud1b5\ud574 \ud2b9\uc815\ud55c \uc7ac\uc0b0(Tangible Personal Property)\uc5d0 \ub300\ud55c \uc6d0\uac00\ub97c \ubaa8\ub450 \ube44\uc6a9 \ucc98\ub9ac\ud560 \uc218 \uc788\ub294 \ubc29\ubc95\uc744 \uc81c\uacf5\ud574 \uc8fc\uace0 \uc788\ub2e4. \uc704\uc758 \uc0ac\ub840\uc758 \uacbd\uc6b0 2010\ub144\uc5d0 $10,000\uc758 \ube44\uc6a9\uc744 \ubaa8\ub450 \uacf5\uc81c\ud560 \uc218 \uc788\ub2e4.
\n\uc139\uc158 179 \ube44\uc6a9\uc740 3\uac00\uc9c0 \uc81c\ud55c\uc774 \uc788\ub2e4.
\n\uccab\uc9f8, \uacf5\uc81c \uae08\uc561\uc758 \uc81c\ud55c\uc774\ub2e4. \uc139\uc158 179\uc5d0 \ub530\ub974\uba74 \ucd5c\ub300\ud55c \uacf5\uc81c\ud560 \uc218 \uc788\ub294 \uae08\uc561\uc740 2007\ub144\uc5d0 $125,000\uc774\uc5c8\uace0 2010\ub144 \uace0\uc6a9\ud68c\ubcf5\uc744 \uc704\ud55c \uace0\uc6a9\ucd09\uc9c4\ubc95(Hiring Incentives to Restore Employment (HIRE) Act)\uc5d0 \uc758\ud574 $250,000 \uc774\uace0 2011\ub144\ubd80\ud130 \ub2e4\uc2dc $25,000\uc73c\ub85c \uc904\uc5b4\ub4e0\ub2e4.
\n\ub458\uc9f8, 179\uc7ac\uc0b0\uc744 \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ud55c\uacc4\uae08\uc561 (Threshold) \uc774\uc0c1\uc73c\ub85c \uad6c\uc785\ud588\uc744 \uacbd\uc6b0 \uacf5\uc81c\uae08\uc561\uc774 \uc904\uc5b4\ub4e0\ub2e4. \ud55c\uacc4\uae08\uc561\uc740 2008\ub144\ubd80\ud130 2010\ub144\uae4c\uc9c0 $800,000\uc774\ub098 2011\ub144\ubd80\ud130 $200,000\ub85c \uc904\uc5b4\ub4e0\ub2e4.
\n\uc14b\uc9f8, 179 \uacf5\uc81c\uc561\uc740 \ub0a9\uc138\uc790\uc758 \uc0ac\uc5c5\uc0c1 \uc218\uc775(Aggregate Income)\uc774\uc0c1\uc73c\ub85c \uacf5\uc81c\ud560 \uc218 \uc5c6\ub2e4.
\n\ub9c8\uc9c0\ub9c9\uc73c\ub85c \ud55c\uac00\uc9c0 \ubc18\ub4dc\uc2dc \uace0\ub824\ud574\uc57c\ud560 \uc0ac\ud56d\uc740 \uac10\uac00\uc0c1\uac01 \ub300\uc0c1 \uc790\uc0b0\uc744 \ub9e4\uac01\ud560 \uacbd\uc6b0\uc5d0 \ubc1c\uc0dd\ud558\ub294 \uc591\ub3c4\ucc28\uc190\uc775 \uacc4\uc0b0\uc2dc \uc774\ubbf8 \ube44\uc6a9\ucc98\ub9ac\ud55c \uac10\uac00\uc0c1\uac01 \uae08\uc561\uc740 \uad6c\uc785 \uc6d0\uac00\uc5d0\uc11c \ucc28\uac10\ud558\uc5ec\uc57c\ud55c\ub2e4\ub294\uac83\uc774\ub2e4.
\n\uac10\uac00\uc0c1\uac01\ube44\ub294 \uc774\uc678\uc5d0\ub3c4 \uc5ec\ub7ec \uac00\uc9c0 \uc608\uc678\uc870\ud56d\uc774 \ub9ce\uc774 \uc788\uc5b4 \uc138\uae08\uc744 \uacc4\ud68d\ud558\uace0 \uc808\uac10\ud558\ub294\ub370 \uc2e0\uc911\uc744 \uae30\ud574\uc57c \ud55c\ub2e4.<\/p>\n

\ucd5c\uc900\uc21c CPA
\nPartner, UCMK & Associates<\/p>\n","protected":false},"excerpt":{"rendered":"

9\/3\/10 (Fri) Column \uba87\uc8fc\uc804\uc5d0 \uac10\uac00\uc0c1\uac01\uc744 \uc774\uc6a9\ud55c \uc808\uc138\ubc29\ubc95\uc744 \uc18c\uac1c\ud558\uc600\ub2e4. \uac10\uac00\uc0c1\uac01\ubc95\uc744 \ubcf4\ub2e4 \uc138\ubd80\uc801\uc73c\ub85c \uc0b4\ud3b4\ubcf4\uae30\ub85c\ud55c\ub2e4. \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\uac8c \ub418\uba74 \uc2e4\uc81c \ub4e4\uc5b4\uac04 \ube44\uc6a9\uc744 \uc7a5\ubd80\uc0c1\uc774\ub098 \uc138\uc81c\uc0c1\uc73c\ub85c \ub2f9\ud574 \uc5f0\ub3c4\uc5d0 \ubaa8\ub450 \uacf5\uc81c \ubc1b\uc744 \uc218 \uc5c6\ub294 \uacbd\uc6b0\uac00 \uc788\ub2e4. \uadf8 \ub300\ud45c\uc801\uc778 \ube44\uc6a9\uc774 \uac10\uac00\uc0c1\uac01\ube44\uc774\ub2e4. \uac10\uac00\uc0c1\uac01\ube44\ub780 \uc0ac\uc5c5\uc744 \ud558\uba74\uc11c \uc218\uc775\uc744 \ucc3d\ucd9c\ud558\uae30\uc704\ud558\uc5ec \uc0ac\uc6a9\ub41c \ud2b9\uc815\ud55c \uc7ac\uc0b0(Property)\uc5d0 \ub300\ud558\uc5ec \uc18c\ubaa8(Exhaustion)\uc640 \uc190\uc0c1(Wear and tear)\uacfc \uc1e0\ud1f4(Obsolescence)\ud568\uc5d0 \ub300\ud558\uc5ec \ud569\ub9ac\uc801\uc73c\ub85c \ubc30\ubd84\ud568\uc744 \ub9d0\ud55c\ub2e4. \uac10\uac00\uc0c1\uac01\ube44\ub780 \ud2b9\uc815\ud55c \ub0b4\uc6a9 \ub144\uc218 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-795","post","type-post","status-publish","format-standard","hentry","category-column"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/comments?post=795"}],"version-history":[{"count":1,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/795\/revisions"}],"predecessor-version":[{"id":796,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/posts\/795\/revisions\/796"}],"wp:attachment":[{"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/media?parent=795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/categories?post=795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucmkcpa.com\/wp-json\/wp\/v2\/tags?post=795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}