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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク 12 month rule ： ウィキペディア英語版 12 month rule In the field of taxation, the 12 Month Rule refers to the capitalization of property or assets that provide only short-term benefits. The 12 Month Rule makes it unnecessary to capitalize the cost of purchase or production of anything with a useful life of less than a year, although it is not without exception. Prop. Reg. 1.263(a)-2(d)(4)(i) serves to codify the 12 Month Rule and the generally accepted view that capitalization is only required for costs related to the purchase or production of fixed assets that will continue to provide a benefit over the course of several years, or at least for a time significantly longer than the taxable year.〔Donaldson, Samuel A. ''Federal Income Taxation Of Individuals: Cases, Problems and Materials'' (2nd ed.). St. Paul: Thomson West, 2007. pg. 174〕 == References == 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「12 month rule」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.