Farma, its just my thoughts but I would agree with your comments about companies that write up true leases. Vehicles, JD, CNH would be examples where there is a buyout makes sense. In those "true leases", if you calculate it out, you always get more deduction with a purchase.
I also agree with your thoughts on managing the CCA but will throw this at you to ponder. Use the new CCA class but manage your income with the optional inventory adjustment. Even though you have higher CCA, you can still plan forward with the inventory.
For those that are retiring 3-5 years down the road, don't take capital cost, save it for the eventual sale of the equipment making recapture less. Capital cost is a choice, and is something you can do. If your accountant has his head down and only worried about today then you have to train him/her to adjust the CCA claim.
I also agree with your thoughts on managing the CCA but will throw this at you to ponder. Use the new CCA class but manage your income with the optional inventory adjustment. Even though you have higher CCA, you can still plan forward with the inventory.
For those that are retiring 3-5 years down the road, don't take capital cost, save it for the eventual sale of the equipment making recapture less. Capital cost is a choice, and is something you can do. If your accountant has his head down and only worried about today then you have to train him/her to adjust the CCA claim.
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