Zvikamu Zvisarudzo

Saka iwe kana mutengi wako wakatsiva denga paimba yekurenda.

Kana kuti akaita chimwe chinhu chekugadzirisa icho chaiva chekuvandudza, kudzorerwa kana kugadziriswa mukati umo chikamu chinokosha cheimba kana chigadzirwa chakanga chakabvarurwa uye chakatsiviwa.

Zvatinazvo pano mukana wekuita zvakasarudzwa zvepfuma yekare uye kugadzirisa nzvimbo itsva.

Tichakutaurira pamusoro pemafungiro uye masvomhu mushure mekugadzirisa zvishoma, uye kukupai muenzaniso umwe wekushanda nawo.

Mhedziso: Kana Tinofanira Kuisimudza, Tinogona Kurasira Yekare uye Kuwedzera Izvo Zvitsva

Fungidzira denga. (Hongu, iyi ndeimwe yemuenzaniso iyo IRS inopa mumitemo yayo yekupedzisira, pamwe zvakare zviri nyore kwatiri kufungidzira, saka ndiwo muenzaniso watinofanira kuramba tiri pano.) FYI nokuda kwemashoko akazara emitemo iyi, ona TD 9689 , Nhungamiro Pamusoro peZvirevo zveZvinooneka Zvisingakwanisi Pfuma. (Kubva ikozvino, iyi ndiyo nzvimbo chete paIndaneti kuwana rugwaro rwakakwana rwe 26 CFR 1.168 (i) -8.)

Saka tine muchengeti ane nzvimbo yekurenda. Mutengi wacho anotsiva padenga. Denga rekare rinouya uye zvigadzirwa zvinoshandiswa zvakare kana kuti zvarasikirwa. Denga rekare harisipo, asi mari yeimba yacho inowanikwa mubhadharo yeimba yose. Kudzoka apo mutengi akatenga imba yacho, mutengi akabhadhara mutengo mumwe, uye mutengo wacho waiva wevhu nekuvaka, uye denga raiva zvechokwadi chikamu chechivakwa. Saka mari yepahombe yekare iri mukudhura kwechivako, iyo iri kutakurwa pamutero wevateresi kudzoka uye yakaderera makore anopfuura 27.5 kana 39 (yekugara kana yebhizimisi yekuvakira dzimba, zvichienderana).

Kusava nemafungiro ezvishoma zvinoreva kuti tinowana mari yeimba yekare kubva kumari yeimba, kurasa denga rekare, uye kuwedzera uye kuwedzera kuderedza denga idzva. Unonzwisisa?

Pane Kuzove Yakawanda yeMatemu Inobatanidzwa

"Handina nguva yemasvomhu," imwe CPA yakandiudza pakutanga kweApril. Zvinonzwisisika.

Ngatitarisei pane zvakanaka izvi zvinoita mutengi wedu. Tiri kutora denga rekare here? Ehe. Uye tiri kutengesa izvozvo here? Aiwa. Saka hapana pfuma yakawanda kubva kutengeswa. Nokudaro pfuma iripo inenge iine zero inopfuurira kunze kwezvakasara zvekuita, izvo zvinoreva kuti tine kurasikirwa. Ndiyo nhamba isina kuwanikwa iyo inoendeswa mberi kwe 1040 . Uye nhamba dzisina kuwanikwa dzinoita chii? Vanoderedza mari yose, mari shoma yakagadziriswa mari yakawanda, yakaderera mari inowanikwa, uye inoderedza mutero.

Asi tarisira pane zvakawanda. Kurasikirwa kunoderedza mari, uye izvi zvinoreva kuderedza mari yezvinangwa zvekuenzanisa kurasikirwa kwebasa uye zvinhu zvekuyera semutero wekutsvaga kwemari , iyo mimwe mitero yeMedare, iyo inoshandiswa mutero unoshandiswa , uye yakawanda yakawanda yezvimwe zviyero zvisingabatsiri. Saka kana iwe usina nguva yekuita masvomhu, wedzera uye ita masvomhu apo une nguva yehupi. Ichabatsira mutengi ikozvino uye munguva yemberi.

Ichakubatsira mutengi mune ramangwana here? Hungu, nokuti tarisa kuwanda kwekuderedzwa. Apo patinenge tarasa mararamiro ezvishoma, tinobvisa zvose zvinodhura uye kuwandisa kwekugadziriswa kubva pane zvigadzirwa zvepakutanga. Tinowana kurasikirwa ikozvino ikozvino. Uye nokuderedza huwandu hwehuwandu hwehuwandu hwekudyora, tine kuderera kwekuderera kwekudzoka kana kana iyo iyo inotengeswa munguva yemberi.

Usambofa upi mukana wekuponesa mari kaviri.

Nhanho iri muchidimbu

  1. Edzai mari yekugadzirisa pfuma
  2. Uchishandisa mari iyi, shandira kumashure kuti uone mari yezvakaitika zveimba yepakutanga.
  3. Tinoda chiyero chekuchinja.
  4. Uchishandisa chiyero chekushandura, tsiura zuva ranhasi rinobhadhara kumashure ekutengeswa kwaro.
  5. Segregate basis uye kuora.
  6. Bvisa pfuma yakasarura: kuverenga pfuma kana kurasikirwa.
  7. Ita kuti uwedzere uye utange kuderedza zvinhu zvitsva.

Muenzaniso

Mumwe mubhadhadzi ane nzvimbo yekugara yokugara. Heino zvinhu zvakakosha:

Muteresi anotenga imba uye anoitora

Akaiswa musi webasa rekushandira imba:

09/01/2011

Mutengo wekuvaka (kwete nyika):

$ 250,000

Usati wanyanyisa (kusvika pakupera kwa2013):

$ 20,833

Mutero anotsiva denga

Roo inoshandiswa mubasa pa

11/1/2014

Mutengo weimba itsva:

$ 12,000

Danho 1: Edzai Mari Yezvokudzorera Pfuma

Iyi ndiyo $ 12,000 yeimba itsva, mumuenzaniso uri pamusoro apa. Nhamba iyi inobva kupi? Mutengi wacho akandipa humwe humwe uchapupu hwekubhadhara uye invoice yevanodenga. Takawedzera mari. (Zvino, hongu, mari inowedzera haisati yawedzera kusvika kumativi ose, zvakadai sevane gumi nemaviri pamusoro apa Ndiri kuita kuti muenzaniso wangu uve nyore kunzwisisa.)

Nhanho 2: Enzanisa Nhoroondo Yezvakaitika zvePakutanga Pfuma

Kuti iparadzanise mari yepakutanga yedenga (kana chimwe chikamu chechivako chatinoda kuita sarudzo), IRS inoti tinogona kushandisa "chero nzira inonzwisisika" kuti tione mari yepakutanga chero bedzi nzira yacho iri "nguva dzose inoshandiswa kune zvikamu zvose zvefairo imwe chete" (Mitemo yeMariyo 1.168 (i) -8 (f) (3)).

Saka chii chinonzwisisika nzira?

  1. Nekudzorerwa chete , shandisa nzira yeChirungu yeRudzi rweRudzi rwekuRwanda.
  2. Igovera mari yezvinhu zvepakutanga zvichienderana nechiyero chekugadzirisa mari yekusarudzwa kwemazana ekugadziriswa kwemari yenzvimbo yose.
  3. Kudhura kusarura kwekudzidza.
  4. Nhoroondo dzebhadhara.

"Kazhinji kazhinji tinowanzoona nzira yeMuchina weRinner Price Index rollback," akadaro Phil Zaman , mutevedzeri wevanyori vanozivikanwa avo vanotungamirira zvidzidzo zvekudzidza pa CBIZ & Mayer Hoffman McCann PC

Mutengo weNhamba yeInotora Indekisi Inowanikwa "inoshandiswa chete," Zaman akanyevera. Isu "hatigoni kuishandise kuti tive nekuvandudza / humwe hutano kana kuchinja."

"Kukurukurirana kwakafanana nekupindira kwekufarira, asi nekudzoka," akadaro Zaman. Akataurawo kuti nzira yekubvisa ndiyo "chinangwa chikuru chemvumo yepamutemo" inotsanangurwa muHurumende yeMitemo chikamu chikamu 1.168 (i) -8.

Chechipiri nzira, Zaman akati, ndeyekutora mari yekugadzirisa yezvikamu uye kupatsanurana nechinzvimbo chekubhadhara mari yose. Izvi zvinokonzera chiyero chinowanzowedzerwa nebhadharo yepakutanga yezvinhu zvose.

Nzira yechitatu ndeyokubhadhara vashandi kuti vaite mari yekuparadzanisa, avo vanobhadhara "vanogona kuita chero nguva," akadaro Zaman.

Pakupedzisira, vateresi avo vakagadzira iyo pfuma vanogona kushandisa zvinyorwa zvavo kuti vaone mari yezvikamu chimwe nechimwe.

Nhanho 2A: Kuwana Dhiabhorosi Kushandisa Kushandisa Mutengo Wenzanisi

Chokutanga, tinogona kushandisa kana Mu Producer Price Index yeGumisiro Yakagadzirwa kana kuti mutsigiri wayo, Producer Price Index yekutsvaga kwekupedzisira .

Kopa data yakakodzera PPI uye uiise muparadheet.

Nokutaura, heinoi zvinhu zviviri zvinotarisirwa uye zvatinoda kushanda kuitira muenzaniso wedu.

Dhiyabhorosi 1. Bhuku Rekuenzanisa Nhamba Dhizinesi - Zvokudya Zvokupedzisira Zvokudya (WPUFD4)

Gore

Jan

Feb

Mar

Apr

Chivabvu

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2011

103.4

104.2

105.2

105.9

106.1

106

106.3

106.4

106.6

106.3

106.4

106

2012

106.6

107.1

107.7

108

107.8

107.4

107.4

107.7

108.2

108.3

108.2

108

2013

108.3

108.8

109.1

109

108.8

109.2

109.5

109.5

109.4

109.7

109.4

109.3

2014

109.7

110.1

110.8

111

111.1

111.2

111.6

111.6

111.1

111.4

110.9 (P)

110.5 (P)

Dhiyabhorosi 2. Bhuku Rekugadzira Indekisi - Zvigadzirwa Zvakagadzirwa Zvakagadzirwa (WPUSOP3000)

Gore

Jan

Feb

Mar

Apr

Chivabvu

Jun

Jul

Aug

Sep

Oct

Nov

Dec

2011

184.4

186.6

189.1

191.4

192.5

191.4

192.2

191.7

192.6

191.8

191.7

191.1

2012

192

192.9

194.4

194.9

193.7

192.8

193.2

195.4

196.7

196.3

194.5

193.7

2013

194.8

196.3

196.6

195.9

196.8

197.2

197.2

197.9

197.3

196.9

196

196.5

2014

198

198.8

200.3

202

201.8

202.8

202.9

202.4

201.7

200.3

198.1 (P)

195.6 (P)

Mhemberero: Kana ukaona (R) pedo nekanyorwa, zvinoreva kuti nhamba yave yakarongedzwa. (P) zvinoreva Preliminary. "Nhamba dzose dzinofanira kugadziridzwa mwedzi mina mushure mekutanga," inonzi BLS.

Iye zvino tava kuwana huwandu hwekutengesa.

Imba yakabhadhara yakatanga kuiswa mubasa musi waSeptember 1, 2011. Tinotarisa muchirairo (pamusoro) nhamba dzezuva iroro.

Denga rakaiswa mubasa musi waNovember 1, 2014. Saizvozvowo, tinotarisa muchidimbu madices ezuva iroro.

Heanoi mathemusi chikamu. Tinoona kuwandisa kwemazana kuchinja pakati pezvinyorwa zviviri. Ngatitange nePPI-Zvokudya Zvokupedzisira Zvokudya (Tetera 1). Masvomho anoenda seaya:

Index pakutevedzwa-mu-zuva zuva rekudzorerwa

110.9

Nov 2014

Index pakutevedzwa-mu-zuva zuva rechikamu chepakutanga

106.6

Sept 2011

Percentage inoshandura pakati pezvikamu zviviri

0.040337711

= (110.9-106.6) /106.6

Taura izvi se peresenti.

4.0338%

Ngatitei zvimwechetezvo, nguva ino yePPI-Commodities Yakatemwa Zvinhu (Tafura 2).

Index pakutevedzwa-mu-zuva zuva rekudzorerwa

198.1

Nov 2014

Index pakutevedzwa-mu-zuva zuva rechikamu chepakutanga

192.6

Sept 2011

Percentage inoshandura pakati pezvikamu zviviri

0.028556594

= (198.1-192.6) /192.6

Taura izvi se peresenti.

2.85566%

Isu tave tawana zviyero zviviri zvakasiyana zvakakosha (R FD neR FG ). Sezvo IRS inotibvumira kushandisa chero nzira ipi zvayo inonzwisisika, ndinofanira kuziva kuti nzira ipi ichava yakanyatsonaka kune muchengeti wangu. (Tichaita izvi mumutsetse wechina, pasi apa.) Kana tikasarudza kuti purojeti inoshandiswa sei, tichaita zvinyorwa izvi mufaira rekugara kwekeroti kuitira kuti tifunge kushandisa nzira imwechete iyo tichiita zvimwe zvishoma pane imwe nzvimbo yezvivako.

Isu tave iko zvino tine nhanho 2A.

Nhanho 2B: Kushandisa Mutengo weKushandura, Tengesera Mazuva Emazuva Ano Kudzokera Kumagariro Ezvakaitika Kare

Kune mairi maviri emasvomhu nenzira dzakaenzana yekuverenga tsvina.

  1. Gurai kushandiswa kwemari inoshandiswa ne1 + R; kana
  2. Wedzerai mari inoshandiswa nePPI yemwedzi yakatanga kuiswa mubasa uye igoverwa nePPI kwemwedzi yakatsiviwa.

Zvose izvi zvinoguma nemhinduro imwe chete. Nokuda kwekubvumira, ini ndichakuratidza iwe chete nzira yekutanga chete.

Kudzosera mari (RC) = $ 12,000

Mutengo wekuchinja (R) inenge R FD = 4.03% kana R FG = 2.86%

Kana R = R FD = 4.03%

Kana R = R FG = 2.86%

RC / (1 + R)

12,000 / (1 + 4.03%)

12,000 / (1 + 2.86%)

12,000 / (104.03%)

12,000 / (102.86%)

11,535.1341

11666.3426

Nhoroondo yepamusoro yedenga rekutanga ndeye

$ 11,535

$ 11,666

Saka tiri kutaurai pano? Kunze kwezvose zvakakosha zvechivakwa (pakutanga 250,000), $ 11,535 kana $ 11,666 yeiyo yakagoverwa padenga rekutanga. Tinogadzirisa izvi nekutora mari chaiyo yekudzorera denga ($ 12,000), uye kutora mari iyi kubhadhara uchishandisa imwe yezviyero zviviri zveMutengo Weku Index. Ndeipi nzira inenge iri nani kune vatengi vedu? Tichazviona izvi muchikamu chechina.

Danho rechitatu: Sarudzai Maitiro uye Kuwedzeresa

Zvinangwa pano ndezvokuparadzanisa zvigadzirwa zvepakutanga uye kuderedza kwacho kuzvinhu zviviri. Nenzira iyo tinokwanisa kurasa imwe uye kuchengeta imwe.

Ini ndichakuratidza mhinduro kutanga, uye ipapo tichazotaura kuburikidza nekuzviita.

Kuparadzanisa Nheyo Nokuderedza Kudai kana Tichishandisa R FD = 4.03%

Asset

Chikonzero chisina kugadziriswa

Kusati kwanyanyisa (kusvika pakupera kwa2013)

Chivakwa chekutanga

250,000

20833

Mushure mekusarura:

Kuvaka (pasi pedenga rekare)

238 425

19 880

Denga rekare

11,535

961

Denga idzva

12,000

n / a

Kuparadzanisa Nheyo Nokuderedza Kudai kana Tichishandisa R FG = 2.86%

Asset

Chikonzero chisina kugadziriswa

Kusati kwanyanyisa (kusvika pakupera kwa2013)

Chivakwa chekutanga

250,000

20833

Mushure mekusarura:

Kuvaka (pasi pedenga rekare)

238 334

19,861

Denga rekare

11666

972

Denga idzva

12,000

n / a

Cherechedza: nheyo uye nhamba dzekuderera kwechivako (denga rekare shoma) pamwe nedenga rekare rinowedzera matanho eimba yekutanga. (Ndiyo, 238.465 + 11,535 = 250,000 nokuda kwaro; uye saizvozvowo 19 872 + 961 = 20 833 nokuda kwekuderera kwepakutanga, muchati uchishandisa R FD pamusoro apa) Hatina kurasikirwa nehupi kana humwe huwandu hwenyika. Isu takangoparadzanisa chikamu chepakutanga muzvinhu zviviri zvakasiyana.

Sei kuwandisa kunotangira kusvika pakupera kwa2013? Nemhaka yokuti purogiramu yedu yemutero ichaverenga kuora kwegore ra2014 kamwe chete patinoisa muzvinhu zvakanaka.

Nzira yekuwana sei nhamba idzi? Mutsara wokutanga, unofananidzwa nechivakwa chepakutanga, chinouya kubva kumitero yedu yemutero kana kubva kumarongwa ekuderera kwevatsigiri pakudzoka kwavo kwegore rapera.

Nheyo yechipfuva chekare: tinoda kuti mathemati kumusoro. Cherechedza chiyero 11,535 che denga rekare. Uyu ndiwo R FD kubva kumusoro. Tinogonawo kushandisa R FG .

Chikonzero chechivako chacho chiri pasi pedenga: takatora chekutanga uye takabvisa denga rekare.

Nhamba dzehuwandu hwekudarika kwechivakwa chisati chave denga rekare uye chepenga rekare: kune nzira mbiri dzekuwana izvi kunze. Ikoko kune nzira yaWilliam. Uye pane Phil Method yenzira. Nzira yaWilliam inoenda seyizvi:

Uye nzira yaZamani? Verengai kukoshesa kwechivako chisati chave chepurasitiki chekare uye yeimba yekare.

Ndakazviverenga iwo ose maitiro. Ndichishandisa nzira yangu, ndakatora madhora 961.23 ekuderedzwa kunoitwa kune denga rekare. Ndichishandisa nzira yaZaman, ndakatora madhora 961.24 ekuderedza kwaakaitwa kune denga rekare. Saka, mushure mekukomberedza, izvi zvose zvakaguma nemhinduro imwechete: $ 961. Kunyange zvazvo nzira yangu inoshanda zvakanaka nokuti tinogona kuita masvomho mune pepanheti, ndinofunga kuti nzira yaZaman ndeyechokwadi nzira yakarurama yekuita izvi.

Nhanho 4: Verengai Kuwana kana Kurasi paKurongwa Kwezvimwe

Heino mhinduro, uye ipapo tichazochera muzvinyorwa.

Kana R = R FD = 11,535

Gross inowanikwa

-0-

(zvinhu zvakaputirwa)

Mari yezvikamu zvechikamu

11,535

Kunotora kuderedzwa kwakapfuura

(961)

Pasina kuderera kwemazuva ano

-0-

Ngatitorei zero ikozvino

Chigadziriswa chikonzero

10,574

Kuwana kana kurasikirwa

(10,574)

Kana R = R FG = 11 666

Gross inowanikwa

-0-

(zvinhu zvakaputirwa)

Mari yezvikamu zvechikamu

11666

Kunotora kuderedzwa kwakapfuura

(972)

Pasina kuderera kwemazuva ano

-0-

Ngatitorei zero ikozvino

Chigadziriswa chikonzero

10 694

Kuwana kana kurasikirwa

(10 694)

Cherechedza: Ndiri kukanganwa kuora kwekuita kwegore rino. Sei? Nokuda kwechinangwa chedu ikozvino, tinoda kuziva kuti ndeipi nzira yekudzikinura ichashanda zviri nani kune vatengi vedu. Uye izvi tinogona kuzviita purogiramu yepadheseti. Kana tichiita pfuma chaiyo / kurasikirwa, purogiramu yedu yemutero ichaverenga gore rekuderera kwegore uye rinoiisa munzvimbo dzakakodzera.

Tarisa pazvikamu zviviri. Zvichienderana neipi nzira yatinosarudza kuti iwedzere kuwedzerwa (R), tine kurasikirwa kwe $ 10,574 (tichishandisa Final Demand index) kana $ 10 694 (uchishandisa index yeFinished Goods). Chii chichava nani kune uyu mutengi? Kurasikirwa kwe $ 10,694.

Ndinonyora mupepa rekwereti yatakasarudza kushandisa PPI-Commodities Finished Goods pakuverenga zvikamu zvakasarudzwa pane zvekuvakirwa. Uye ini zvino ndakatumira maverengero akakodzera (uchishandisa R FG ) kumutero wemutero.

Zvino, ngatifunge pamusoro pezvinoitika. The Finished Goods Index yakaguma nemugumisiro wakanaka kune uyu mutengi. Pane nzira yandingadai ndakasvitsa sarudzo yekuita sarudzo saka handina kumbofanira kuita matanho akawanda kudaro? Ndinocherechedza kuti (R FD ) inokwana 4.03% uye (R FG ) ndeye 2.86%, pane nguva yakakodzera mumuenzaniso uyu. Iyo yakapedzwa pfuma index, iyo yaiva nehuwandu hwekuchinja, yakaguma mune imwe nhoroondo yezvekare uye kurasikirwa kukuru. Ndinofungidzira kuti chero zviyero zvekuchinja zvakaderera zvinoguma nehukuru hwezvakaitika kare, uye nokudaro kurasikirwa kukuru. Ini ndicharamba ndichimhanya maverengi aya maviri kusvikira ndaona kana iri chirevo chechokwadi kana kwete.

Ngatishandisei Izvozvi

Mutengi wedu akatsiva denga paimba yake yeimba. Yakatora $ 12,000 kuti ifukidze denga idzva iroro. Takaverenga kuti mari yepahombe yekare yaiva $ 11,666 nekudhura kubhadhara mari ye Producer Price Index. Muchiitiko ichi, PPI yeFinished Goods yakashanda kuva ndiyo inobatsira zvikuru kubhadhara mari. Tichishandisa mari yezvakaitika kare, tinoparadzanisa nheyo uye kuora kwepabonde kunobatana nedenga rekare kubva pachivako. Tichengetedza zvese zvechivako pamabhuku uye tichiderera sechinyakare. Tinosasa denga rekare, zvichiita kuti kurashikirwa kwe $ 10 694. Tinowedzera denga idzva kune chikamu chakasarudzwa cheatset software yedu uye tinotanga kuriteredza.

Izvi zvakashanda sei kune isu vatengi? Kwete chete mutengi wedu akawana kurasikirwa kwe $ 10,694 pane peji imwe yeFomu 1040, asi izvi zvakagadzirisawo mari yake yekutora kurasikirwa kwekuita basa, iyo yakawedzera yakawanda yekurasikirwa kwekutadza kwakaderedzwa gore rino. Izvi zvakawedzera kurasikirwa basa kurasikirwa kunowedzera kuderedza zvaanowana. Kune muteresi mu 28% musangano wekero, tinogona kutarisira kubhadhara mutero kubva pamusana pekutadza kuva 10 694 x 28% = $ 2,994. Asi nekuda kwekuti takaderedza mari yakakwana kuti titore mamwe mabasa ekusiya kurasikirwa, mari chaiyo yekubhadhara mutero yakashanda kuva ye $ 4,000.

Saka kana iwe uchifunga, mukomana, izvi ndezvakawanda zvemasvomhu. Zvichida kuisa mari yakawedzerwa muhomwe yekwereti yako kuchakukurudzira kuti upise pepa rako repasitete uye uchinje dzimwe nhamba.

Kuverenga Zvakare pamusoro Mheyo dzeKuchenesa Kugadziriswa, Zvimwe Zvisarudzo, uye itsva "Repair Regs":