下記文の訳で困っています。会計の知識が必要なので、余計難しく、、
下記文の訳で困っています。会計の知識が必要なので、余計難しく、、
要約で構いません!お願い出来ませんでしょうか?
The big question for commercial and industrial property owners is: What is the split between the core building structure and fit-out, and what will the Government's position be on depreciating fit-out?
The IRD plans to review the boundary between buildings and depreciable fit-out for commercial buildings and any changes in this regard will apply from the same date that the zero per cent depreciation rate kicks in.
If there are to be few provisional depreciation rates issued for classes of buildings with estimated useful lives of less than 50 years, there is a real expectation that the definition of a depreciable fit-out should be broad.
Given it will no longer be possible to apply for special depreciation rates for specific buildings, much work needs to be completed to ensure fair allocation of fit-out components for commercial and industrial buildings.
An emerging financial reporting issue, with huge surprises for certain owners of buildings which will no longer be tax-depreciable, involves a significant one-off tax charge against profit.
Finally, we would expect that pressure will mount from owners of commercial and industrial buildings for the broadening and increased certainty of what is regarded as tax-deductible repairs and maintenance.
お礼
あ~!そうですね!そこには気がつきませんでした。 私の宿泊は一泊だけ(他のホテルにも泊まるので)なのですが、その条件集は私用に作られているわけではないので、数日宿泊される場合についても記載がありました。 早速のご回答ありがとうございました。