The Split Between Building Structure and Fit-Out: What it Means for Commercial and Industrial Property Owners
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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 Inland Revenue Department (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.
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.
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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.
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