悉心求教：卖生意亏的capital loss，怎么处理。。

LANDSAY

看别人都在讨论capital gain, 很不幸，我家生意亏了。卖的亏，买的时候更亏。唉，都是血泪。。。


生意买了38,000，帐上还有78,000未摊完的资产，有几个问题不太明白：

1。  是这两个相抵，形成大约4万左右的capital loss? 还是

2。  未摊完的78,000先折旧1万多，抵减今年的收入。这样capital loss 就缩小为3万左右。

3。 卖店的律师费和中介费，是放在今年费用里，还是capital loss里?

4。我们若干年内似乎都不可能有capital gain, 是否这部分capital loss 就这么放着了。

JohnnySu

1。  是这两个相抵，形成大约4万左右的capital loss? 还是 Sales Proceeds - acquisition cost of the business = Capital gains/loss

2。  未摊完的78,000先折旧1万多，抵减今年的收入。这样capital loss 就缩小为3万左右。You still have to account for profit/loss up to the date of sale. This includes accounting for depreciation

3。 卖店的律师费和中介费，是放在今年费用里，还是capital loss里? This is deducted from sales proceeds.

4。我们若干年内似乎都不可能有capital gain, 是否这部分capital loss 就这么放着了。Pretty much correct. Losses are carried forward.

LANDSAY

好快啊，多谢ls

kevin_m

There is a balancing adjustment item, in your case, your capital loss will be less than 30k.

This year you can still claim some part of depreciation until you sold your business.