The Split Between Building Structure and Fit-Out: What it Means for Commercial and Industrial Property Owners
- The big question for commercial and industrial property owners is: What is the split between the core building structure and fit-out, and what will the Government's position be on depreciating fit-out?
- The Inland Revenue Department (IRD) plans to review the boundary between buildings and depreciable fit-out for commercial buildings and any changes in this regard will apply from the same date that the zero per cent depreciation rate kicks in.
- Given it will no longer be possible to apply for special depreciation rates for specific buildings, much work needs to be completed to ensure fair allocation of fit-out components for commercial and industrial buildings. An emerging financial reporting issue, with huge surprises for certain owners of buildings which will no longer be tax-depreciable, involves a significant one-off tax charge against profit. Finally, we would expect that pressure will mount from owners of commercial and industrial buildings for the broadening and increased certainty of what is regarded as tax-deductible repairs and maintenance.
- ベストアンサー
下記文の訳で困っています。会計の知識が必要なので、余計難しく、、
下記文の訳で困っています。会計の知識が必要なので、余計難しく、、 要約で構いません！お願い出来ませんでしょうか？ The big question for commercial and industrial property owners is: What is the split between the core building structure and fit-out, and what will the Government's position be on depreciating fit-out? The IRD plans to review the boundary between buildings and depreciable fit-out for commercial buildings and any changes in this regard will apply from the same date that the zero per cent depreciation rate kicks in. If there are to be few provisional depreciation rates issued for classes of buildings with estimated useful lives of less than 50 years, there is a real expectation that the definition of a depreciable fit-out should be broad. Given it will no longer be possible to apply for special depreciation rates for specific buildings, much work needs to be completed to ensure fair allocation of fit-out components for commercial and industrial buildings. An emerging financial reporting issue, with huge surprises for certain owners of buildings which will no longer be tax-depreciable, involves a significant one-off tax charge against profit. Finally, we would expect that pressure will mount from owners of commercial and industrial buildings for the broadening and increased certainty of what is regarded as tax-deductible repairs and maintenance.
- 英語
- 回答数1
- ありがとう数2
- みんなの回答 （1）
- 専門家の回答
質問者が選んだベストアンサー
要約です。急いだので論旨が誤っているかも知れません。全体としては、固定資産の減価償却の対象が変化することによる影響が述べてあります。 --- 商業用・工業用の建物などを持っている人が、建物・構築物と付属設備の線引きがどこになるか懸念を示しています。 その変更が適用されるのは、いわゆる「0%償却率」が開始されるのと同じ日程です。 今回仮に50年未満などの耐用年数が設定されてしまうと、償却すべき付属設備の種類がずっと増えてしまいます。 そうするともう特殊な償却率を使うことはできず、償却のための付属設備管理に多大な労力を要することになります。 税を償却で調整しているような新興企業なども、突発的な税の支払いに巻き込まれることになります。 結局、建物の修理・保守が税控除可能であると確実に考えられることにより、建物の所有者へ圧力が掛かってくるでしょう。 ---
関連するQ&A
- 下記の意味ですが、
下記の意味ですが、 Specifically, from the 2011/12 income tax year, the depreciation of buildings will no longer be allowable for tax purposes as the rate will be zero per cent. This zero rate will apply to existing buildings owned and new buildings acquired after this date. The presumption here is that all buildings have an estimated useful life of 50 years. 現在物件を保有しているオーナーと新しく物件を手に入れるオーナーに適用されるという意味でしょうか？ また５０年以下に見積もられる物件全てに償却が適用されるということでしょうか？
- ベストアンサー
- 英語
- "The economic cost of removing depr
"The economic cost of removing depreciation on buildings will be borne primarily by the american business sector," KPMG's report said, predicting the result would be lower-quality buildings because of fewer incentives to reinvest in capital and possibly higher rents as landlords recovered lost tax deductions. の部分ですが、税制の部分で難しく良く分かりません。 要約でも結構ですのでお願い出来ないでしょうか？
- ベストアンサー
- 英語
- どなたか下記の英文を翻訳してください。
翻訳機を使わずに翻訳できる方にお願いいたします。 イギリスから日本への個人輸入のさいのVATに関しての文章です。 Thank you for contacting us regarding your VAT charges. VAT is chargeable at the point of sale on all goods and services within the European Union and therefore we must charge all customers regardless of their country of residence. We are obliged to collect tax on behalf of the United Kingdom tax authorities as part of the goods we offer. If you feel that you should not be paying VAT for any goods, you will need to request a reclaim of the VAT from you local tax authority. Should you require any further information we recommend contacting HMRC's National Advice Service on 0845 010 9000. Lines are open 8am to 8pm Monday to Friday. If there is anything else we can help you with please do not hesitate to get in touch and a member of the team will be happy to help. どうぞよろしくお願いいたします。
- ベストアンサー
- 英語
- 日本語訳お願いします。
In much of the world, authority is not challenged, either out of respect or out of fear, and, sometimes because a hierarchy of rank has been fixed for so long that people have been trained for generations never to challenge it. In such countries children are not expected to question their teachers in school, and brilliant young scholars or inventive industrial geniuses are hampered in technical research because they hesitate to disagree with their "superiors." Clever researchers may be considered too young to have any right to present findings that contradict the knowledge and wisdom of their elders. The American is trained from childhood to question, analyze, search. "Go and look it up for yourself;’’ a child will be told. In many schools tasks are designed to stimulate the use of a wide range of materials. An assignment to "Write a paper on the world's supply of sugar," for example, will send even a young child in search of completely unfamiliar ideas. Even in the primary grades children are taught to use libraries and to search for new ideas. By the time they are 14, 15, or 16, many young scholars are making original and valuable contributions in all fields of science. Industry is so aware of this untouched resource that each year, through national competitions, it offers awards to teenagers in order to seek out (and later employ) young people with brilliant, inquiring minds.
- ベストアンサー
- 英語
- 日本語訳をお願いします
お世話になります。下記英文の日本語訳をお願いします。 Out of every 100 reviewed calls, 5 will be problematic, while 95 calls will be a waste of precious management time - and out of every 100 bad calls, only 5 will be reviewed. Out of every 100 reviewed calls, 45-60 will be problematic, still improving performance by at least 900% compared to the original 5 calls marker. 宜しくお願いいたします。
- ベストアンサー
- 英語
- どなたか訳をお願いいたします！
"Irrespective of the above, a note of caution is clearly emerging as the industry prepares for winter ... it is unlikely the combination of current benevolent factors will be repeated for some time to come," said Peacocke.
- 締切済み
- 英語
- 下記の英文を教えてくれませんか？お願いします。
The person in charge of these new photos was out but back in the office today, I can send them to you. The AAA will be uploaded today, and the BBB is both popular in small and large, they sell out almost as fast as we put it out.
- ベストアンサー
- 英語
- 訳を手伝ってくれませんか？？
I`m not sure of when I will finish school because there are alot of circumstances involved. First, I have just moved to a different state so I don`t want to go to school immediatly because my tuition would be very high (takai!!!). And then, I am also hoping to get a sponsor for my tuition when I begin my new school out here in California. There are hospitals which would sponsor my schooling but in return I have to work for that hospital for at least one year after graduating. It`s okay but I am very picky and can`t decide who I would rather work for. Another circumstance is that some of my completed courses will not transfer and so I will not receive credit for those classes. It is frustrating because either I will have to do those classes again or I will have to complete some similar classes to even get credit for my work. いつも御世話になっています(^_^)看護学校に通う子からのメールです。 (1)when I begin my new school out here in California. この部分のoutはどのように訳したらいいのでしょうか？ (2)たびたびcreditとういう単語がでてくるのですがこれは信用と訳したほうがいいのでしょうか？？ (3) It is frustrating because either I will have to do those classes again or I will have to complete some similar classes to even get credit for my work. の部分はどこで区切って訳したらいいのか全くわかりません。誰かお時間とれるかたお願いしますm(__)m
- ベストアンサー
- 英語
- 文章の訳と文構造を教えて欲しいです・・
こんにちは。質問に来ました。訳を教えて欲しいです。 It is necessary to prevent a crime from being committed or a suspect from escaping. fromが二個出てきてどう訳したらいいかわからないです。 A and B, C という風なandの決まりと同じで、ここでは from A or B, from C としているんでしょうか？ It is important to note that a person who simply appears out of place based. 最後にどうしてbasedがついているんでしょうか？ ここが分からないです。あと、ここのwhoはthatではいけないんでしょうか？ On the manner in which he or she is dressed, is not alone cause for suspicion on the part of a police officer. On the manner in which he or she is dressed の部分がよく分からないです。Ｓのようなんですが。。 全体の訳が知りたいです。 The officer must believe that immediate action must be taken to prevent the commission of a crime or a suspect from escaping. うまく訳せずに、「警察官は、直接的な行動は犯罪の関わり、あるいは容疑者が逃げ出すことを 妨げるととられなければならないと信じなければならない」となってしまいます。 どう考えればうまく訳せるのでしょうか？ If the suspect appeare, for example, to be checking out parked cars for the possibility of stealing one, an officer may well be able to wait until the crime is in progress (thereby having probable cause for an arrest) or even until the crime is actually committed, when patrol cars can be diapatched to arrest the individual. これは長くて申し訳ないんですが、どうしても訳せません。。 ちゃんと訳さず、大雑把に考えたやつなら、下の感じであるんですが、ちゃんと文の構造を知りたいです。訳も知りたいです。 「例えば、もし容疑者が駐車場で盗む車を物色中であるなら、警察官はそのとき、パトロールカーを容疑者を逮捕するために 覆面パトカーにしておいて、犯罪が実際に行われるまで待ったほうがいい」 こんな感じになっちゃいます。。 括弧内も難しく感じます・・。 An officer must make a quick decision based on all the circumstances. 上のほうでも聞いたんですが、どうしてbesedが入っているんでしょうか？ 訳す際にはどうすればいいんでしょうか？ A person suspected of breaking and entering may ver well be carrying a weapon. very wellってどういうことなんでしょうか。。 ここがよく分からず、全体が訳せません。。 The officer should be aware of the behavior of the person once the stop is made. aware of the behavior of the person と once the stop is made が分からないです。。 特に後半のほうが何を言っているのか見当も付きません。。 長くなってすみません。 おねがいします。
- 締切済み
- 英語
- 訳を教えてください
２つの文章の和訳を教えてください。主語とかが省略されている気がするのですが、１つ１つの単語はわかっても何が言いたいのか掴めません。 ★For what really is the future - but hope and dreams the way we wish things would be - not saying it will be that way. Just like the past is our perception of things that have happened in our life. ★Life is more easy and calmer for simpler people, but much more earth shattering, lip trembling, and aggressive for those who don't just take what is given to them...
- ベストアンサー
- 英語
お礼
ありがとうございます（泣）意味がつかめました。有難うございました！！