设备折旧率的分析表

realjian

各位足迹前辈

下面是一张关于设备折旧率的变化给政府财政收入影响的分析表。我是会计盲，看了好几天也搞不懂结果是如何计算出来。现请教两个问题

1）        TAX  Deduction 是如何算出来的？
2）        Net cost to government per year 是如何算出来的？
Note: Cost to government =  in terms of forgone revenue per annum as a result of allowing  accelerated depreciation

Table Cost to Government of Accelerated Depreciation Scheme
Rolling Stock	Price per Unit ($m)	Existing Annual Depreciation	New Annual Depreciation	Existing Tax Deduction ('000)	New Tax Deduction ('000)	Assumed Fleet Number	Net Cost to Government ($m) Per Year (1)
Equipment	5.5	4.00%	33.33%	66	550	20	24.2

Note:  (1): per annum for the depreciation life of the equipment

Existing depreciation period = 25 years
New depreciation period = 3 years
Depreciation method = Straight line （不确定）

多谢了！

water2008

应该用的是dimishing value method, 是不是设备已经用了好多年了? 还应该有其他的信息吧

cc513

there must be 300 units.

300 units * $5.5 per unit=1650 ---Cost

1650*4%=66 deduction

1650 * 33.33%=500 deduction

no idea about net gov. cost,  there must be other info.

realjian

多谢你的回复。其他信息：Accelerated Depreciation Scheme will last 5 years.
新的Accelerated Depreciation Scheme 只适用于新购买的设备，旧设备不适用。
如果只有以上的信息，用dimishing value method可以算出表中的结果吗？
请多多指教！

cc513

Note: Cost to government =  in terms of forgone revenue per annum as a result of allowing  accelerated depreciation

这句话条件给的不充分。 是采纳DIMINISHING VALUE METHOD 而非RIME COST METHOD导致的机会成本？这个FORGONE REVENUE需要进一步定义一下。应该有更多的背景信息需要DISCLOSURE.