商业财务第 1220 / 1632 题
A contractor buys a $2,400 laptop, a $600 printer, and $150 of paper. Which is most likely expensed immediately rather than capitalized?
a.The $2,400 laptop computer
b.The $150 of copier paper
c.The $600 laser printer
d.All three, across five years
解析
Paper is consumed in the period it is bought and is an ordinary deductible expense under IRC §162, so it is expensed rather than capitalised. The laptop and the printer are property with a life beyond the year and are capital items, although the de minimis safe harbour in 26 CFR §1.263(a)-1(f) or a §179 election commonly lets a small business expense items of this size anyway. Treating all three as five-year property ignores both the consumable and the safe harbour.
法律依据: IRC §162; 26 CFR §1.263(a)-1(f)免费刷完整 1632 道题库 — 无需注册。
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