Oko kukuthi, Yintoni engayiyo, kunye nendlela esetyenziswa ngayo
Ixabiso leMarike eliLungileyo (IMFV) yimbono ebalulekileyo ekuqikelelweni nasekutshintshisweni kwepropati yangempela. Ixabiso lentengo elithengileyo lemarike lisetyenziselwa ukuchonga ixabiso leedola leminikelo yokunceda , impahla eguqulelwe ekusebenziseni ishishini, kunye neminye imiba echaphazelekayo yerhafu.
Ngenxa yemiphumo ye-FMV, inkcazo ephezulu ivela kwi-IRS Publication 561: Ixabiso leMarike eliLungileyo lixabiso eliza kuthengiswa kwipropati.
Yimali eya kuvunyelwana phakathi komthengi ozimisele kunye nomthengisi ozimisele, ngaphandle kokufunwa ukuba enze, kwaye bobabini babe nolwazi olufanelekileyo malunga neengqinisiso ezifanelekileyo. Ukuba ubeka umda wokusetyenziswa kwepropati oyinikezelayo, i-FMV kufuneka ibonise loo mqobo.
Ixabiso lexabiso lemarike elifanelekileyo likhoyo ngexesha elithile lexesha lokuba kuthengiwe. I-FMV inokutshintsha ukuba ixesha le-transaction litshintsha. Ixabiso lexabiso lemarike elifanelekileyo lepropati ke lixabiso elifanelekileyo okanye uvavanyo olufanelekileyo.
Ixabiso leMarike eliPhathelene nexabiso le-Intrinsic
Ngaloo ndlela, i-FMV ingqikelelo lwexabiso lemarike yepropati ngokusekelwe kulowo mthengi onokufundisa, othandayo nangenako ukunyanzeliswa, elowo uziphatha ngokubaluleka kwawo, angavuma. Uqikelelo lwexabiso lemarike elungileyo linokusekelwe kunoma yimuphi umzekelo okanye ukugqithiswa kwemali. I-FMV ihluke kwixabiso langaphakathi kuloo xabiso yangaphakathi lixabiso lenani lepropati okanye i-asethi ngokusekelwe kumacandelo okuhlalutya kunye neengcamango eziphantsi kwezinto ezibonakalayo nezingenakwenzeka.
Ixabiso le-intrinsic linokuthi okanye alifani nelinye ixabiso lentengiso. Ngokomzekelo, abatyali-mali bahlalutya amasheya kwithemba lokufumana utyalo-mali apho ixabiso lokwenene okanye elingaphambili lotyalo-mali lidlula ixabiso lemarike langoku okanye elifanelekileyo.
Ixabiso leMarike eliPhathelene nexabiso eliPhakamileyo
Indawo, ixesha, iziganeko ezifananisiweyo kunye nokuhlolwa komntu ngamnye ochaphazelekayo kumdlalo wokuthengiselana ekuvelweni kwe-FMV.
Ingcaciso yokuziphendulela kwezinto kunye neenkcukacha ezikhoyo ngexesha lokuvavanya. Oku kwahlukileyo, ngokuqinisekileyo, kwixabiso elimiselweyo, apho igunya elisemthethweni, njengokulawula komthetho, umgaqo-ntlawulo okhoyo, isigqibo senkundla, njl. Njl) isetha inani elipheleleyo le propati.
Yiyiphi ixabiso elithengileyo leMarike engekho
Nazi imimiselo apho ukuthengiswa kweemarike ezifanelekileyo akusebenzi:
- Isizinda esiphezulu - apho umhlaba uthathwa kwindawo yokuthengisa (apha, umthengisi ungaphantsi koxinzelelo)
- Ukuthengiswa kotywala
- Imisebenzi endaweni yokuchithwa
- Ukuthengiswa okuxinzelelekileyo
Ukusetyenziswa kwexabiso leMarike yeNtengiso
Ingqiqo yexabiso lemarike elungileyo lisetyenziselwa kakhulu kwishishini nakubomi. I-FMV isetyenziselwa ukucacisa ukuba ungayibhala kangakanani ukuba unikezele ngempahla eyenziwe kwizinto ezincedisayo ezifana ne-Good Will. Imirhumo yepropati kaMasipala ihlala isekelwe kwi-FMV. Isetyenziswe xa ufaka ibango le-inshurensi mhlawumbi njengengozi yengozi yemoto, apho inkampani yomshuwalense iya kuhlawula umonakalo ukuya kwixabiso lemarike elifanelekileyo lezithuthi zabanini.