|
Rental Home that is Sold |
|
Rental home purchase by 1031 exchange |
date of purchased |
1/1/2012 |
purchase date |
2/1/2022 |
purchase price |
100000 |
Purchase price |
200000 |
accumulated depreciation |
30000 |
Additional money |
50000 |
cost basis |
70000 |
Cost basis |
120000 |
Sold date |
1/1/2022 |
|
|
Sole price |
150000 |
|
|
Capital gain |
80000 |
|
|
上面是一个例子计算cost basis,在计算depreciation时有两种选择,如果只用新的Cost basis 来计算depreciation,building 的depreciation 的值是不是就是用¥120000 乘以building 的占比如60%,¥72000, 万分谢谢!