Olga is the proprietor of a small business. In 2019, the business’s income, before consideration of any cost recovery or § 179 deduction, is $250,000. Olga spends $620,000 on new 7-year class assets and elects to take the § 179 deduc-tion on them. She does not claim any available additional first-year depreciation. Olga’s cost recovery deduction for 2019, except for the cost recovery with respect to the new 7-year assets, is $95,000. Determine Olga’s total cost recovery for 2019 with respect to the 7-year class assets and the amount of any § 179 carryforward.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Olga is the proprietor of a small business. In 2019, the business’s income, before consideration of any cost recovery or § 179 deduction, is $250,000. Olga spends $620,000 on new 7-year class assets and elects to take the § 179 deduc-tion on them. She does not claim any available additional first-year depreciation. Olga’s cost recovery deduction for 2019, except for the cost recovery with respect to the new 7-year assets, is $95,000. Determine Olga’s total cost recovery for 2019 with respect to the 7-year class assets and the amount of any § 179 carryforward.

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