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References in periodicals archive ?
The income forecast method, used for the depreciation of motion pictures, television productions and similar property, computes a fraction--the numerator being the current year's revenue; the denominator being the total expected revenue from the film.
Shed Light on Income Forecast Method," TTA, August 2004, p.
In this case, the court ruled the income forecast method could be used to depreciate tangible property.
* The income forecast method of depreciation under Rev.
* Prohibition against taking distribution costs into account for purposes of determining the depreciation deduction using the income forecast method;
The income forecast method allows taxpayers to depreciate property, such as movies and television films, on the basis of anticipated income.
97-27 for changes to or from the income forecast method, changes to reclassify some types of Sec.
The Tenth Circuit has ruled in ABC Rentals of San Antonio, Inc., 9/27/96, rev'g and rem'g TC Memo 1994-601, that the income forecast method of depreciation can be used to depreciate tangible property Although the case applies to "rent-to-own" inventory, the ruling has much broader potential application.
In ABC Rentals of San Antonio, Inc., TC Memo 1994-601, the court held that the companies failed to demonstrate that the consumer durables leased in their rent-to-own business were properly depreciated under the income forecast method.
The income forecast method (IFM) of computing depreciation expense generally applies to businesses engaged in the production of filmed or recorded entertainment, including motion picture studios, independent film producers, syndicators of television programs or series, and recording companies.
Similarly, in IRS Letter Ruling 9323007,(43) a taxpayer who owned video games was allowed to use the income forecast method of depreciation because of the nature of the assets and the method's common use in the industry.
For this reason, many taxpayers sought to use the income forecast method to measure depreciation in accordance with the income produced by the asset, even though the method was not common at that time.
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