Detail The Business Auto Decision   Oleh:  O'Neil, Cherie ; Wills, Mathew ; Samuelson, Donald Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 2 (2001), page 65. Topik: KEPUTUSAN; business; auto decision Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Acquiring a new auto is a major business expense. The decision is complicated by the variety of financing options available, as well as by a number of important tax considerations. To make the right decision, tax payers will typically need to use discounted cash flow, particularly when choosing between leasing or buying. Since such analysis is generally beyond the scope of what most consumers and business owners can do, a CPA who is knowledgeable about discounted flow analysis and income tax matters will need to help the taxpayer make the best choice. It’s appropriate to include a discussion of leasing vs. purchasing when CPAs meet with clients during the year to discuss tax minimization strategies - particularly if the client has never leased a vehicle before. This article discusses the information a CPA needs to consider when helping a self - employed client or employee lease or purchase a business auto. A lease / purchase spreadsheet calculator designed by the authors is available free of charge at www.biz.colostate.edu/faculty/cherieo/. It allows CPA s to compute the aftertax net present value of both options. Simply click on the picture of the Lincoln Continental on the author’s Web site and save the file to a disk. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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