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Separating short term from long term

A way to check what has landed — no marks, no account · 1 section · 192 words · 3 min

Test yourself

Question 1 of 3

A lathe bought for €26,000, written down by €19,500 and held four years, is sold for €11,000. How is the gain classified?

Entirely long term, ownership exceeding two yearsEntirely short term, the gain fitting inside the depreciation deductedHalf short term and half long term

Question 2 of 3

How is the two-year period counted?

From the date of entry in the accounts to the date of disposalFrom the first day of the year of purchase to the last day of the year of saleFrom the start of depreciation to the end of the plan

Question 3 of 3

Can a long-term loss reduce a short-term gain of the same year?

Yes, the offsetting is global at the year endNo, the two pools are offset separatelyYes, but only up to half of it

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