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@ straight line depreciation = $11,285,000 Total depreciation using Straight-line method = $12,135,000 Discount rate = 5% Tax rate = 35% Cumulative present value of tax savings using cost segregation technique at 5% = $133,563
Here, an impairment loss would be recognized only in the situation where the straight line depreciation method is used, since that is the only situation where the carrying value exceeds the sum of future cash flows.
"levered obsolescence measure": the simple percentage underutilization multiplied by the degree of operating leverage (DOL) times the replacement cost new less straight line depreciation or RCNSLD.
If FIFO inventory and straight line depreciation were used in one year and LIFO inventory and accelerated depreciation were used in the subsequent year, the financial statements would not be comparable unless the changes were properly disclosed.
Wolf said under the old tax laws, to the extent an owner took straight line depreciation on their real estate, all of the gain was taxed at the favorable capital gains tax rate which was 28 percent.
* Straight line depreciation. Depreciation methods available under ADS: * 150% declining balance, with
* Straight line depreciation. Recovery periods available under GDS: * Autos, trucks, computers,
For example, taxes can be reduced in the initial years by using modified ACRS depreciation rather than straight line depreciation for tangible assets.