Added Section 179 Limits

This commit is contained in:
2026-06-05 05:55:43 -05:00
parent 4072695432
commit dfd999b6a9
11 changed files with 454 additions and 16 deletions

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@@ -748,10 +748,18 @@ export default {
if (!zone) return '';
const pis = this.localAsset.in_service_date || this.localAsset.acquired_date || '';
const inWindow = (!zone.pis_start || !pis || pis >= zone.pis_start) && (!zone.pis_end || !pis || pis <= zone.pis_end);
const base = `${zone.name}: ${zone.allowance_percent}% §168 allowance applied to the FEDERAL book`
+ `${zone.pis_start || zone.pis_end ? ` for assets placed in service ${zone.pis_start || '…'} to ${zone.pis_end || '…'}` : ''}.`;
const benefits = [];
if (Number(zone.allowance_percent) > 0) benefits.push(`a ${zone.allowance_percent}% §168 special allowance`);
if (Number(zone.section_179_increase) > 0) {
const factor = Number(zone.section_179_cost_factor);
const phaseout = factor && factor !== 1 ? ` (only ${Math.round(factor * 100)}% of cost counts toward the §179 phaseout)` : '';
benefits.push(`an increased §179 limit of +$${Number(zone.section_179_increase).toLocaleString()}${phaseout}`);
}
if (!benefits.length) benefits.push('special depreciation treatment');
const window = zone.pis_start || zone.pis_end ? ` for assets placed in service ${zone.pis_start || '…'} to ${zone.pis_end || '…'}` : '';
const base = `${zone.name}: ${benefits.join(' and ')} on the FEDERAL book${window}.`;
const lease = zone.leasehold_life_years ? ` Qualified leasehold improvements use a ${zone.leasehold_life_years}-year life.` : '';
if (pis && !inWindow) return `${base} This asset's placed-in-service date is OUTSIDE the window, so the allowance will not apply.${lease}`;
if (pis && !inWindow) return `${base} This asset's placed-in-service date is OUTSIDE the window, so it will not apply.${lease}`;
return `${base}${lease}`;
},
changedCriticalLabels() {