Net Operating Losses <-中文是? - 會計

※ 引述《aaaaaakoyasu (quite busy)》之銘言：
: sorry, no idea if i'm in the right board...
: got a question about net operating losses (NOL).
: Gus, who is married and files a joint return, owns a grocery store.
: In 2008, his gross sales were $276,000, and operating expenses were $320,000.
: Other items on his 2008 return were as follows:
: nonbusiness capital gains (short term) $20,000
: nonbusiness capital losses (long term) 9,000
: itemized deductions (no casualty or theft) 18,000
: ordinary nonbusiness income 8,000
: salary from part-time job 10,000
: During the year 2006, Gus had no taxable income. In 2007, Gus had taxable
: income of $22,300 computed as follows:
: net business income $60,000
: interest income 2,000
: _________
: adjusted gross income $62,000
: less: itemized deductions
: charitable contributions of $40,000,
: limited to 50% of AGI $31,000
: medical expenses of $6,550,
: limited to the amount of 7.5% of AGI 1,900
: ________
: total itemized deductions (32,900)
: exemptions (2 x $3,400) (6,800)
: _________
: taxable income $22,300
: =========
: a. What is Gus's 2008 NOL?
: b. Determine Gus's recomputed taxable income for 2007.
: c. Determine the amount of Gus's 2008 NOL to be carried forward to 2009.

第一題其實很簡單：就276,000-320,000=(44,000)而已。
簡單地說，operating income就是business income，反之operating loss就是
business loss。salary from part-time job也不是operating income，所以不
能算進去。要了解那個是那個，最快的方法就是找form 1040出來看，多看幾次
就會了。

第二題有點缺陷，因為NOL要不要carryback是可以由納稅人選擇的。假定要carryback
，因為原本的net business income都被抵了，還剩下17,000的operating income。
因此AGI就變成18,000。而再扣除列舉扣除額和免稅額，就是

18,000-50%*40,000-(6,500-7.5%*18,000)-3,400*2<0

所以taxable income為零。

第三題也很簡單，也有點缺陷。假定所有NOL都在2007年carryback了，最大可以
carryforward的金額為零。如果沒有carryback，最大可以carryback的金額是
44,000。
※ 編輯: rocknieh 來自: 220.133.86.207 (04/01 01:12)
※ 編輯: rocknieh 來自: 220.133.86.207 (04/01 01:18)