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George purchased a used computer (5-year property) on February 2, 2016 for use i

ID: 2600301 • Letter: G

Question

George purchased a used computer (5-year property) on February 2, 2016 for use in his sole proprietorship. The basis of the computer was $2,400. George used the computer in his business 60 percent of the time during 2016. During 2017, George used the computer 40 percent for business use. Calculate George's depreciation expense for y2016 and 2017.

Convention

Total cost recovery deduction for 2016.

Total cost recovery deduction for 2017

Convention

Total cost recovery deduction for 2016.

Total cost recovery deduction for 2017

Explanation / Answer

Cost of the computer = $2,400

Depreciation for each year = $ 2,400/5years = $480

Particulars Total amount Percentage of use in business Depreciation expense (Ans) Cost recovery deduction for 2016 $480 60% $288 Cost recovery deduction for 2017 $480 40% $192
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