Kinyarwanda · machine translation, not independently reviewed
Ibyangizwa by'umusoro by'uwukora ibirimo: ibyangizwa ku bakora ibirimo n'abagira uruhare
Abakora ibirimo binjiza mu matangazo, amaterankunga, cyangwa kwiyandikisha bakoresha ubucuruzi bukora ku giti cyabo mu maso ya IRS, bisobanura urutonde rwuzuye rw'ibyangizwa by'ubucuruzi. Ibikoresho, porogaramu, n'amafaranga y'ubuhanga bishora ibirimo byawe ni ibyangizwa byemewe iyo byanditswe neza. Ibisobanuro bya mashini, ntabwo byasuzumwe ku giti cyabyo.
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Kamera, ibikoresho, n'ukwangiza kwa Section 179
Kamera, lens, mikoro, amatara, tripode, gimbal, drone, n'ibindi bikoresho byo gukora bikoreshwa mu birimo byawe ni umutungo w'ubucuruzi ugabanywa. Section 179 ikwemerera kugabanya igiciro cyose cyo kugura cy'ibikoresho bijuje ibisabwa mu mwaka byashyizweho akazi aho kugabanuka mu myaka; igabanuka ry'inyongera gukora kimwe. Niba ibikoresho bikoreshwa ku giti cyawe no ku bucuruzi, gabanya ijanisha ry'ubucuruzi gusa. Gumana inyemezabwishyu, andika ikoreshwa ry'ibirimo rya buri kintu, kandi wandike itariki yashyizweho akazi, ibikoresho bifite agaciro kanini byangijwe ako kanya ni ikimenyetso gisanzwe cy'isuzuma nta nyandiko zikomeye.
Porogaramu, ibikoresho byo guhindura, na serivisi za digitale
Porogaramu yo guhindura, uruhushya rwa muzika, ibikoresho byo gushushanya, porogaramu za thumbnail, imbuga zo gushyira ku gahunda, ibikoresho by'isesengura, na SaaS iyari yo yose ikoreshwa mu gukora cyangwa gutanga ibirimo byawe bigabanywa byose. Ububiko bw'igicu, amashusho y'ububiko, n'amasomero y'amajwi adafite royalti bijya, nk'hosting y'urubuga, kwandikisha domaine, na porogaramu y'urutonde rw'ubutumwa ku bucuruzi bwawe bwo gukora ibirimo. Gumana urutonde rwa buri kwiyandikisha gukomeje hamwe n'ikoreshwa ry'ubucuruzi; aya mafaranga mato yiyongera mu mwaka.
Ibikoresho, studio yo mu rugo, ingendo, na COGS y'amaterankunga
Ibikoresho byaguzwe kugira ngo ibirimo, ibintu bigaragara kuri kamera mu gufotora cyangwa videwo y'umuterankunga, bigabanywa. Niba wemera ibicuruzwa byatewe inkunga kandi ubigumana, agaciro k'isoko gashobora kuba amafaranga winjiza; niba ugura ibicuruzwa kugira ngo ubyerekane munsi y'amasezerano, ayo mafaranga ni igiciro cy'ibicuruzwa byagurishijwe. Studio yo mu rugo yihariye ijya ku gabanywa ry'ibiro mu rugo: $5 kuri buri m² kugeza kuri 300 m² (byoroshye), cyangwa amafaranga nyayo. Ingendo zo kujya ahantu ho gufotora, inama z'abakora ibirimo, n'ibirori bya brand bihuza no gukora zigabanywa, indege, amahoteli, na 50% by'ibiryo ku rugendo rw'ubucuruzi.
Ibitagabanywa n'uko umusoro wa SE uhuza
Imyambaro y'umuntu yo kwambara buri munsi, n'iyo yambaye kuri kamera, muri rusange ntagabanywa keretse ari umwambaro cyangwa uniform itakwiriye ikoreshwa rya buri munsi, kandi amafaranga rusange y'imibereho ntaba ibyangizwa gusa kuko ubyafotora. Ibyangizwa bigabanya inyungu nyayo, kandi umusoro w'ubwikorera bwite (15.3% kuri 92.35% by'inyungu nyayo) ugabanuka uko bikwiye, rero buri cyangizwa cyemewe kigabanya umusoro w'amafaranga winjiza n'uwa SE. Igice cy'umusoro wa SE na cyo kigabanywa. Gigaverse ikurikirana amafaranga y'ubucuruzi kandi ishyira mu byiciro ibintu bya Schedule C kugira ngo igena imisoro ya buri gihembwe, ibi ni igenamigambi, si inama y'imisoro.
Ibibazo bikunze kubazwa
Nshobora kwangiza kamera nkoresha ku birimo by'umuntu no by'ubucuruzi?
Yego, ariko ijanisha ry'ubucuruzi gusa. Niba ukoresha kamera 70% ku birimo na 30% ku giti cyawe, ugabanya 70% by'igiciro, kandi Section 179 ishobora gufata icyo gice mu mwaka waguriyeho. Andika ijanisha y'ikoreshwa ukoresheje uburyo bumwe kandi ugumane inyemezabwishyu n'inyandiko ku koreshwa kw'ubucuruzi.
Studio yanjye yo mu rugo igabanywa nk'uwukora ibirimo?
Yego, niba ikoreshwa buri gihe kandi gusa ku bucuruzi bwawe bw'ibirimo. Uburyo bworoshye bwemera $5 kuri buri m² kugeza kuri 300 m², umupaka wa $1,500, kandi uburyo bw'amafaranga nyayo bushobora gutanga byinshi ku mwanya munini. Ibisabwa byo kwihariye bikomeye; icyumba gikora nk'icyumba cy'abashyitsi muri rusange ntijya.
Ibicuruzwa byatewe inkunga ni amafaranga winjiza cyangwa igabanywa?
Ibicuruzwa byatewe inkunga wakiriye ubuntu hamwe n'itegereza ryo kubyamamaza muri rusange ni amafaranga winjiza ashyirwa umusoro ku gaciro k'isoko. Niba ugura ibicuruzwa wewe kugira ngo ubyerekane mu birimo byatewe inkunga, ayo mafaranga agabanywa nk'igiciro cy'ibicuruzwa byagurishijwe cyangwa amafaranga y'ubucuruzi. Gumana inyandiko zisobanutse z'ibyahawwe ugereranyije n'ibyo waguye kandi ubaze umwunganizi ku masezerano agoye.
Abandi bakozi
Inyigisho gusa, si inama y'imisoro, y'amategeko, cyangwa y'ishoramari. Gigaverse ntabwo ari banki kandi ntabwo ari umujyanama w'ishoramari wanditswe. Niba konti y'ubucuruzi ibaho, ikorwa na broker-dealer w'umunyamuryango wa FINRA na SIPC. Nta nyungu yemejwe. Kwiyandikisha ni ubuntu kandi nta maranga yo kwiyandikisha. Kwiyandikisha ntibifungura Solo 401(k), SEP IRA, cyangwa Roth IRA. Izo konti ziguma ku rutonde rw'abategereje. Ibisobanuro bya mashini, ntabwo byasuzumwe ku giti cyabyo.