In 2020, Murphy Manufacturing Inc. acquired and placed in service a piece of machinery to manufacture interactive toys for dogs. The following costs were associated with the machinery: Purchase price from vendor$2,130,000 Tax on purchase price $150,000 Shipping/Delivery$20,000 Insurance for Shipping$5,000 Installation/Calibration$15,000 On-going support contract$10,000/year Routine annual cleaning$2,000/year Montgomery Manufacturing placed a piece of equipment (7 year property) in service on April 1, 2020. It’s cost was $2,550,000. It was the only asset placed in service in 2020. How much 179 expense deduction can they take and What is the remaining depreciable basis after the 179 elections?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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In 2020, Murphy Manufacturing Inc. acquired and placed in service a piece of machinery to manufacture interactive toys for dogs. The following costs were associated with the machinery:

  • Purchase price from vendor$2,130,000
  • Tax on purchase price $150,000
  • Shipping/Delivery$20,000
  • Insurance for Shipping$5,000
  • Installation/Calibration$15,000
  • On-going support contract$10,000/year
  • Routine annual cleaning$2,000/year
  • Montgomery Manufacturing placed a piece of equipment (7 year property) in service on April 1, 2020. It’s cost was $2,550,000. It was the only asset placed in service in 2020.

How much 179 expense deduction can they take and What is the remaining depreciable basis after the 179 elections?

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