Pace Work. Math

Дата уроку: 18.05.2020

Тема уроку: Арифметика у бізнесі. Прибутки та збитки (у бізнесі)

Зміст уроку: Поняття прибутку та збитку. Розв'язування задач. Тренувальні вправи.

1. Study the theory block

A business can gain or lose money in two ways. It can make a profit on its sales activities, or it might lose money by spending more than it brings in from sales. It can also gain or lose money through its investments or the sale of assets—items of value that the business owns.

Each of these types of gains or losses is taxed differently. Profits are typically taxed as ordinary income and at the "regular" business or personal tax rate. Gains or losses on investments or the sale of assets are taxed as capital gains or losses, but it can depend on the type of business.

Capital Gains and Capital Losses

Capital gains or capital losses are the gains or losses that a company or an individual experiences on the sale of a capital asset. If the selling price of an asset is higher than the owner's basis in that asset, the result is a capital gain. If the selling price is less than the basis, the result is a capital loss. The basis is generally the purchase price of the asset plus any capital improvements and costs of sale.

Capital gains and losses are also experienced when a business writes off an asset, taking it off its balance sheet. It might be the case with accounts receivable when a debt is owed to the business but is unlikely ever to be paid for one reason or another.

Almost everything a business owns and uses is a capital asset. When a capital asset is sold for a profit, a capital gain results. A capital loss results when a capital asset is sold at a loss. An example of a capital loss for a company would be a company purchasing a building for $300,000 then selling it two years later for $250,000. The $50,000 difference would be considered a long-term capital gain.

2. Do the task: https://www.thebalance.com/capital-gains-worksheet-3192968