什麼是可折舊資產？

可折舊資產是可折舊的商業資產。也就是說，資產的價值被認為是對資產壽命的商業支出。

可折舊資產為什麼重要？

你為你的商業用途購買的任何東西都可以作為你的營業稅返還的費用扣除。您購買的一些資產（有價值的東西）可以立即扣除（這些是流動資產），而其他資產具有長期壽命，這些資產可以在其壽命的多年內扣除。

例如，如果你為你的企業買了一輛車，你可以在特定的年限內扣除汽車的成本。這是折舊，這是一個有益於您的稅收目的，以便能够採取這些扣除。

國稅局使用了“可折舊資產”這個術語，它與可折舊資產基本上是一樣的，所以我們在這次討論中將使用可折舊資產。

什麼資產可以折舊？

你可以貶低大多數有形財產（你可以看到和觸摸的財產），包括：

• 建築物
•  機器
• 車輛
• 傢俱和固定裝置
• 電腦
• 設備。

你也可以貶低大部分無形財產，包括沒有形式的財產：

• 專利
• 版權
• 電腦軟體。

國稅局對財產的折價有特殊要求：

• 它必須是你擁有的財產。
• 它必須用於你的生意或創造收入的活動中。
• 它必須有一個可確定的有用壽命。（通過表格計算）
• 它必須持續一年以上。

什麼資產不能貶值？

• 土地是不能被貶值的，因為它沒有被耗盡或耗盡。它不會失去它的價值。但是你可以降低一些土地準備費用。
• 流動資產-你不能貶值資產購買和處置在同一年。流動資產包括供應品、預付保險和其他預付費（您提前支付的金額，如保險）和應收賬款（欠您企業的金額）。
• 現金-現金是你的商業支票帳戶的金額。它的價值保持不變，並不是長期資產，因此不能貶值。

可折舊資產包括設備和其他有形資產。供應品不能折舊，因為它們被認為在一年內使用，並在該年期間支出。應收賬款不是可折舊資產。

如何進行折舊？

當你投入一項資產時，這項資產就開始貶值。“置入服務”意味著資產“準備好並且可以使用”。即使您不立即使用它，您也可以打開它來讓它開始工作。例如，你不能只買一臺電腦，讓它坐在一個盒子裏，就開始折舊它，你必須讓它準備好使用。

折舊基本上是一種會計交易。你不必為資產折舊而做任何事情。在資產使用期間，進行一項會計交易，其中將資產成本的一定數額存入折舊費用帳戶，並將資產的初始成本减少相同數額。年終時，當年的累計折舊連同所有財產的初始成本一起顯示在財務報表上。

（a）當你出售那一資產或（b）它已經結束它的使用壽命時，你停止折舊商業資產。也就是說，當它不再折舊。資產折舊的時間取決於其折舊目的的類別。

What are depreciable assets?

Depreciable assets are depreciable commercial assets. That is to say, the value of assets is regarded as a commercial expenditure on the life of assets.

Why is depreciable assets important?

Anything you buy for your business purpose can be deducted as a refund of your business tax. Some of the assets you buy (valuable things) can be deducted immediately (these are current assets), while other assets have a long life, which can be deducted over the years of their life.

For example, if you buy a car for your business, you can deduct the cost of the car for a specific period of time. This is depreciation, and it is a good tax purpose for you to be able to take these deductions.

The IRS uses the term "depreciable assets", which is basically the same as depreciable assets, so we will use depreciable assets in this discussion.

What assets can be depreciated?

You can depreciate most tangible property (property you can see and touch), including:

• Buildings
• Machine
• Vehicles
• Furniture and Fixtures
• Computer
• Equipment.

You can also depreciate most intangible property, including property without form:

• Patent patents
• Copyright infringement
•  Computer software.

The IRS has special requirements for the discount of property:

• It must be your property.
• It must be used in your business or in income-generating activities.
• It must have a definite useful life. (Calculated by tables)
• It must last for more than a year.

What assets cannot be depreciated?

• Land cannot be depreciated because it is not depleted or depleted. It will not lose its value. But you can reduce some land preparation costs.
• Current Assets - You cannot depreciate assets to purchase and dispose of in the same year. Current assets include supplies, prepaid insurance and other prepaid expenses (the amount you pay in advance, such as insurance) and accounts receivable (the amount owed to your business).
• Cash-cash is the amount of your business checking account. Its value remains unchanged, not long-term assets, and therefore cannot be depreciated.

Depreciable assets include equipment and other tangible assets. Supplies cannot be depreciated because they are considered to be used within a year and spent during that year. Accounts receivable are not depreciable assets.

How does the depreciation program work？

When you invest in an asset, it begins to depreciate. "Placement service" means that assets are "ready and available". Even if you don't use it immediately, you can open it to get it started. For example, you can't just buy a computer, sit it in a box, depreciate it, you have to prepare it for use.

Depreciation is basically an accounting transaction. You don't have to do anything to depreciate assets. During the use of assets, an accounting transaction is made in which a certain amount of the cost of assets is deposited in the depreciation expense account and the initial cost of assets is reduced by the same amount. At the end of the year, the accumulated depreciation for that year is shown in the financial statements together with the initial cost of all assets.

(a)   When you sell that asset or (b) it has ended its useful life, you stop depreciating commercial assets. That is to say, when it is no longer depreciated. The time of asset depreciation depends on the type of depreciation purpose.