公司Building or property 需不需要做CA 或Depreciation？

Jiaming333

有谁知道公司Building or property 需不需要做CA 或者 Depreciation 的？

Jiaming333

各位会计高手，请帮帮忙，我公司刚买了shop lot office 价格350k, 请问应该如何做depreciation? 和 Capital allowance?

ihateaccountax

一定要找一个valuer來評估你的店

$350k

land - How much?
building - How much?

Then
only building got depreciation

No capital allowance for shoplot
Unless the building fulfill the criteria for Industrial Building Allowance as stated in the Income Tax Act 1967.