Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated... Effective Writing: A Workshop Course - 66 ÆäÀÌÁöÀúÀÚ: United States. Internal Revenue Service - 1975 - 106 ÆäÀÌÁöÀüüº¸±â - µµ¼ Á¤º¸
| 1970 - 750 ÆäÀÌÁö
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
| 1987 - 828 ÆäÀÌÁö
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event tternal Revenu« Servie«, Treasury hall an asset (or an account) be deireciated below a reasonable... | |
| 1971 - 1474 ÆäÀÌÁö
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
| 1960 - 1764 ÆäÀÌÁö
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
| United States. Internal Revenue Service - 1964 - 744 ÆäÀÌÁö
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
| United States. Internal Revenue Service - 1962 - 1090 ÆäÀÌÁö
...Salvage value must taken into account in determining the depreciation deduction either by a redi tion of the amount subject to depreciation or by a reduction in the rate depreciation, but in no event shall an asset (or an account) be depreciated beli a reasonable salvage... | |
| United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 ÆäÀÌÁö
...the estimated salvage value of the property to determine the amount recoverable through depreciation. In determining the depreciation deduction, the salvage...asset be depreciated below a reasonable salvage value. SALVAGE VALUE is the amount you estimate will be realized upon the sale or other disposition of an... | |
| United States. Congress. House. Committee on Ways and Means - 1961 - 946 ÆäÀÌÁö
...frequently sold before the end of their useful life. Generally, salvage value must be taken into account either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation. However, in no event is an asset to be depreciated below a reasonable salvage value. Examples taken... | |
| United States. Internal Revenue Service - 1962 - 976 ÆäÀÌÁö
...useful life. * * * Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation, bat in no event shall an asset (or an account) be depreciated below a reasonable salvage value. ].167(b)-0(a).... | |
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