新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
美國CPA模擬試題：Regulation（四）
Adams owns a second residence that is used for both personal and rental purposes. During the current year, Adams used the second residence for 50 days and rented the residence for 200 days. Which of the following statements is correct?
A. Depreciation may not be deducted on the property under any circumstances.
B. A rental loss may be deducted if rental-related expenses exceed rental income.
C. All mortgage interest and taxes on the property will be deducted to determine the property's net income or loss.
D. Utilities and maintenance on the property must be divided between personal and rental use.
【答案解析】D
Choice "d" is correct. Because the second property was personally used more than 14 days, any net loss from the rental of the property will be disallowed.
All related expenses must be prorated between the personal use portion and the rental activity portion. Prorated depreciation is permitted for the rental activity.
【我要糾錯】 責任編輯：藍色天空
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號