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Warren Corporation acquires a used machine (five-year property) on December 28,

ID: 2607037 • Letter: W

Question

Warren Corporation acquires a used machine (five-year property) on December 28, 2017, at a cost of $250,000. Henry Corporation also acquires another used machine (seven-year property) on January 19, 2017, at a cost of $75,000. The company does not make the § 179 election.

Warren Corporation acquires a used machine (five-year property) on December 28, 2017, at a cost of $250,000. Henry Corporation also acquires another used machine (seven-year property) on January 19, 2017, at a cost of $75,000. The company does not make the § 179 election.

a. Determine the depreciation deduction for these assets in 2017.   

b. Determine the depreciation deduction under H.R. 1 assuming these assets were placed in service on the same dates in 2018.

4. Warren Corporation also purchases Microsoft Office from Microsoft for use in its business as of January 1 of the current year at a cost of $30,000. No hardware was acquired. How much of the cost can Warren Corporation deduct this year?

5. Complete Form 4562 for Warren Corporation to report the depreciation and amortization for #3a. and #4 above. https://www.irs.gov/pub/irs-pdf/f4562.pdf (Links to an external site.

Explanation / Answer

4

Cost deduction/Depreciation

5)

) Normally computer software can be depreciated over three years period, considering Microsoft office as computer software, the cost deduction/depreciation is as follows,

Cost deduction/Depreciation

5)

:   Cost/3 Years : 30000/3 :      10,000.00