{"title":"新税法下奖金折旧的估值","authors":"Joseph Thompson, David Neuzil","doi":"10.5791/BVR-D-17-NA01.1","DOIUrl":null,"url":null,"abstract":"The Tax Cuts and Jobs Act of 2017 (the Act) provides businesses the ability to deduct capital expenditures as “bonus depreciation” for purchases of qualified property. This article provides a framework for quantifying the value of bonus depreciation in the context of the discounted cash flow method.","PeriodicalId":138737,"journal":{"name":"Business Valuation Review","volume":"28 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Valuing Bonus Depreciation Under the New Tax Law\",\"authors\":\"Joseph Thompson, David Neuzil\",\"doi\":\"10.5791/BVR-D-17-NA01.1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Tax Cuts and Jobs Act of 2017 (the Act) provides businesses the ability to deduct capital expenditures as “bonus depreciation” for purchases of qualified property. This article provides a framework for quantifying the value of bonus depreciation in the context of the discounted cash flow method.\",\"PeriodicalId\":138737,\"journal\":{\"name\":\"Business Valuation Review\",\"volume\":\"28 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-04-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Valuation Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5791/BVR-D-17-NA01.1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Valuation Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5791/BVR-D-17-NA01.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Tax Cuts and Jobs Act of 2017 (the Act) provides businesses the ability to deduct capital expenditures as “bonus depreciation” for purchases of qualified property. This article provides a framework for quantifying the value of bonus depreciation in the context of the discounted cash flow method.
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