[有点郁闷]

我似乎听说几百以内，CRA允许把资本支出直接当成当年的expense，不用做amortization？是不是这样，比如99刀买的打印机等？

What is a capital expenditure versus a revenue expenditure?
A capital expenditure is an amount spent to acquire or improve a long-term asset such as equipment or buildings. Usually the cost is recorded in an account classified as Property, Plant and Equipment. The cost (except for the cost of land) will then be charged to depreciation expense over the useful life of the asset.

A current expense(revenue expenditure) is an amount that is expensed immediately—thereby being matched with revenues of the current accounting period. Routine repairs are revenue expenditures because they are charged directly to an account such as Repairs and Maintenance Expense. Even significant repairs that do not extend the life of the asset or do not improve the asset (the repairs merely return the asset back to its previous condition) are revenue expenditures.

[TwoStars]

有点郁闷 _BBCODE_WROTE:

我似乎听说几百以内，CRA允许把资本支出直接当成当年的expense，不用做amortization？是不是这样，比如99刀买的打印机等？ What is a capital expenditure versus a revenue expenditure? A capital expenditure is an amount spent to acquire or improve a long-term asset such as equipment or buildings. Usually the cost is recorded in an account classified as Property, Plant and Equipment. The cost (except for the cost of land) will then be charged to depreciation expense over the useful life of the asset. A current expense(revenue expenditure) is an amount that is expensed immediately—thereby being matched with revenues of the current accounting period. Routine repairs are revenue expenditures because they are charged directly to an account such as Repairs and Maintenance Expense. Even significant repairs that do not extend the life of the asset or do not improve the asset (the repairs merely return the asset back to its previous condition) are revenue expenditures.

You can expense under $500

[一步一脚印]

TwoStars _BBCODE_WROTE:

You can expense under $500

比如买个啥pad的，500以下也可以？