Tax
On an asset sale under the installment method, how is the gross profit percentage calculated when inventory, fixed assets, non-compete and goodwill are sold?
Focusing on asset sales using the installment method, this article analyzes the calculation of the gross profit margin, paying special attention to complex factors such as inventory sold at cost, fixed assets with depreciation recapture, and mixed payments of cash and notes, and addresses whether installment recognition applies only to the capital gain from goodwill.
The inventory was sold at cost. Fixed assets had a depreciation recapture component. The owner received about 85% of the sale price in cash and holds a 10-year note for about 15% of the sale price. Does the installment sale only apply to capital gain from the sale of goodwill?
Our partners
PAI银行新闻网
PAI生物制药新闻网
PAI财务资讯新闻网
PAIIT信息新闻网
PAI银行资讯站
PAI社会新闻网
PAI用户调研新闻网
PAI网络安全新闻网
PAIES综合新闻网
PAI基础设施科技新闻网
PAI食品科技新闻网
PAI生鲜百货新闻网
PAI医疗保健新闻网
PAI高等教育新闻网
PAI酒店新闻网
PAI人力资源新新闻网
PAIK12教育新闻网
PAI制造业新闻网
PAI市场营销新闻网
PAI医疗技术新闻网
PAI住宅新闻网
PAI包装行业新闻网
PAI支付行业新闻网
PAI生物技术新闻网
PAI资本预算新闻网
PAI外卖行业新闻网
PAI智慧零售新闻网
PAI智慧城市新闻网
PAI新媒体营销新闻网
PAI供应链新闻网
PAI运输业新闻网
PAI电力储能新闻网
PAI汽车新闻网