掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.8.0 蘋(píng)果版本:8.8.0
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
During the current year, Wood's residence had an adjusted basis of $150,000 and it was destroyed by a tornado. An appraiser valued the decline in market value at $175,000. Later in the current year, Wood received $130,000 from his insurance company for the property loss and did not elect to deduct the casualty loss in an earlier year. Wood's current year adjusted gross income was $60,000 and he did not have any casualty gains.
What total amount can Wood deduct as a current year itemized deduction for casualty loss, after the application of the threshold limitations?
a. $25,000
b. $19,900
c. $13,900
d. $20,000
答案:C
Explanation
Choice "c" is correct. Casualty losses are generally computed as the decline in fair market value, except that the fair market value is limited to the property's basis, here $150,000. Casualty losses are reduced by the amount of any insurance recovery, reducing this loss to $20,000. Next, each individual loss is reduced by $100, bringing this loss to $19,900. Finally, the remaining total amount of all casualty losses (here there is only one) are deductible only to the extent that the amount exceeds 10% of AGI, or $6,000 here. ($150,000 - $130,000 = $20,000; $20,000 - $100 - $6,000 = $13,900.)
Choice "a" is incorrect. This is the market value decline minus the adjusted basis.
Choice "d" is incorrect. This is the adjusted basis minus the insurance reimbursement, without any limitations being applied.
Choice "b" is incorrect. In addition to the $100 per loss nondeductible portion of each separate casualty loss, there is an overall limitation that the remaining total amount of all casualty losses is deductible only to the extent that it exceeds 10% of AGI.
章小炎主講:《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講:《審計(jì)與鑒證》免費(fèi)聽(tīng)
思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語(yǔ)
安卓版本:8.8.0 蘋(píng)果版本:8.8.0
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - 2025 www.electedteal.com All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)
套餐D大額券
¥
去使用 主站蜘蛛池模板: 亚洲精品乱码久久久久久蜜桃图片 | 国产精品二区在线 | 国产一区二区三区免费看 | av福利网 | 久久大| 欧美一区二区在线观看 | 91精品国产91久久综合 | 国产视频久久久 | 久久久久亚洲综合 | 国产suv精品一区二区三 | 国产在线高潮 | 国产午夜精品一区二区三区 | 精品久久久久久久 | 嫩草影院地址 | 黄色直接看 | 日本不卡一区二区三区在线观看 | 日韩一区二区三区精品 | 国产一区二区中文字幕 | 国产成人精品一区二区三区视频 | 日韩国产综合 | 国产精品不卡av | 久久久亚洲一区 | 最近中文字幕在线视频 | 国产嫩草影院 | 国产一区二区三区免费视频 | 日韩视频在线观看 | 欧美日韩一区二区电影 | 黄色一级免费 | 紧缚调教一区二区三区视频 | 国产a一三三四区电影 | 国产精品毛片一区二区三区 | 毛片一区二区三区 | 中文字幕成人在线 | 中文字幕免费视频 | 91在线播放视频 | 色婷婷成人精品综合一区 | 亚洲国产精品久久久 | 亚洲国产精品久久久 | 二区三区在线观看 | 福利视频一二三在线视频免费观看 | 亚洲欧美综合色 |