Pub 225 Compliance
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@@ -296,16 +296,22 @@ function disposals(options) {
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disposal_date: row.disposal_date,
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proceeds: money(row.disposal_price - row.disposal_expense),
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net_book_value: money(row.net_book_value),
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gain_loss: money(row.gain_loss)
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gain_loss: money(row.gain_loss),
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recapture_section: row.recapture_section ? `§${row.recapture_section}` : '',
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ordinary_recapture: money(row.ordinary_recapture || 0),
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farm_recapture: money((row.section_1252_recapture || 0) + (row.section_1255_recapture || 0)),
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section_1231_gain: money(row.section_1231_gain || 0)
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}));
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return {
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columns: [
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col('asset_id', 'Asset ID'), col('description', 'Description'), col('method', 'Type'),
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col('disposal_date', 'Date', 'date'), col('proceeds', 'Net proceeds', 'currency'),
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col('net_book_value', 'Net book value', 'currency'), col('gain_loss', 'Gain / (loss)', 'currency')
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col('net_book_value', 'Net book value', 'currency'), col('gain_loss', 'Gain / (loss)', 'currency'),
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col('recapture_section', 'Recapture'), col('ordinary_recapture', 'Ordinary recapture', 'currency'),
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col('farm_recapture', '§1252/§1255 (farm)', 'currency'), col('section_1231_gain', '§1231 gain / (loss)', 'currency')
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],
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rows,
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totals: sumBy(rows, ['proceeds', 'net_book_value', 'gain_loss'])
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totals: sumBy(rows, ['proceeds', 'net_book_value', 'gain_loss', 'ordinary_recapture', 'farm_recapture', 'section_1231_gain'])
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};
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}
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