问一个会计专业的问题

溪霓冬雪

petrol station 的 licence fee,可以提折旧吗？这个licence fee 付了10年的licence，还是只能放在asset 里？能否找点rulling之类的，我找了半天，还是没有什么准确的答案
谢谢！

[ Last edited by 溪霓冬雪 on 2005-7-8 at 03:09 PM ]

leeshine

是不是和goodwill一样处理啊？

休

Most intangible assets are also excluded from the definition of depreciating asset. Only the following intangible assets are specifically included as depreciating assets:

*in–house software – see In–house software
*certain items of intellectual property (patents, registered designs, *copyrights and licences of these) mining, quarrying or prospecting rights and information
*certain indefeasible rights to use an international telecommunications submarine cable system
*spectrum licences
*datacasting transmitter licences.
http://www.ato.gov.au/businesses ... .htm&page=6#H15

休

怎么问题改了?从税务或会计角度?还有这个费用是不是十年后还要再付？

[ Last edited by 休 on 2005-7-8 at 03:32 PM ]

溪霓冬雪

O，从税务角度，都叫折旧DEPRECIATION,从会计角度是叫AMORTISATION,我问税务局的人，跟我说的，好了，先不管叫什么了
这个licence fee是付10年的licence,就是说，10年之后，如果不付，就不可经营这个petrol station了。
我的理解是应该是折旧的。但是，却不在那个depreciation asset intangible asset list里。所以比较晕

无产阶级

Depreciation is the term used in tangible fixed assets while amortization used for intangible assets, such as good will, patent, etc.

溪霓冬雪

无产阶级  在 2005-7-8 04:04 PM 发表:

Depreciation is the term used in tangible fixed assets while amortization used for intangible assets, such as good will, patent, etc.

那你说，这个licence fee可以折旧吗？

溪霓冬雪

应该是capital nature

无产阶级

for license fee, using the word amortization. If it is purchased from outside, it could be amortised in its period. It does not mean the amortization could be tax deductible under tax.

茄菲

无产阶级  在 2005-7-8 04:48 PM 发表:

for license fee, using the word amortization. If it is purchased from outside, it could be amortised in its period. It does not mean the amortization could be tax deductible under tax.

why cann't amortizaton be deducted in tax? what is the special rule to deducte amortization in Aus? pls?

无产阶级

for amortization of intangible assets. Maybe have special rules dealing with it. I am not tax specialist. Maybe cheers will tell you about that.

nicejojo

这个属于non-current asset.不可以depreciation.不过好象可以做revaluation.