( d ) One another deductible and unallowable fund-increasing and Nevjesta narudЕѕba poЕЎte you will funding things need to be assigned due to the fact the right share out-of indirect costs under the criteria described when you look at the § .
§ Development and you will losings to your spirits out of depreciable assets.
( an excellent ) Progress and you will losses on selling, advancing years, and other feeling away from depreciable property must be included in the year where they are present because the credit or charge on investment rates grouping(s) where possessions is actually included. The amount of this new gain otherwise losses is provided once the a card otherwise fees to your compatible house prices group(s) is the difference in extent knew with the assets and you can the new undepreciated basis of the home.
( b ) Progress and losings in the disposition of depreciable property cannot getting seen as yet another borrowing from the bank or costs within the adopting the conditions:
( step one ) The fresh new get or loss was processed as a result of a depreciation membership and is reflected regarding the decline deductible not as much as §§ and .
( 2 ) The property is provided with in return within the buy price of an equivalent item plus the get or loss was taken into account for the choosing the latest decline rates basis of the the latest product.
( 5 ) Development and losses as a result of bulk or over the top transformation, retirements, or other dispositions should be felt to your a situation-by-situation basis.
( c ) Development otherwise losses of any characteristics arising from the product sales or exchange off possessions other than the house or property protected for the section (a) regarding the part, age.g., property, need to be omitted in the measuring Federal award will cost you. 자세히 보기