请教Jenning 和其他专家有关1031 交换房的折旧-
文章来源: mimi562023-03-10 08:44:40

 

Rental Home that is Sold

 

Rental home purchase by 1031 exchange

date of purchased

1/1/2012

purchase date

2/1/2022

purchase price

100000

Purchase price

200000

accumulated depreciation

30000

Additional money

50000

cost basis

70000

Cost basis

120000

Sold date

1/1/2022

 

 

Sole price

150000

 

 

Capital gain

80000

 

 

上面是一个例子计算cost basis,在计算depreciation时有两种选择,如果只用新的Cost basis 来计算depreciation,building 的depreciation 的值是不是就是用¥120000 乘以building 的占比如60%,¥72000, 万分谢谢!