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我真不是孙红雷 发表于 2022-5-23 22:16
1. 现在没有pooled chattels这么一说了,需要逐个查depreciation value,如果查不到就用default
2. 需要1/4 ...
红雷弟,
下面文字是IR3r-2022 表的备注
Note 7 Depreciation on assets You may depreciate each item individually or pool some or all of the assets to calculate depreciation. Assets which can be pooled are those which:- - - are not used privately, and cost $5,000 or less, or have been depreciated so their adjusted tax value is $5,000 or less. Pool depreciation is calculated on the average pool value at a single rate using the DV method. The rate you must use for the pool is the lowest rate for an asset in the pool. Once you have included an asset in a pool you can segregate it only if you use the asset for private use. If you switch from the DV to the SL method for assets not pooled, calculate depreciation on the opening adjusted tax value instead of the original cost. To find the correct rate of depreciation for an asset, please see our depreciation rate finder at ird.govt.nz/tools-calculators |
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