PRESUME ...
New Car A - CEVS Neutral
Selling = $150,000
OMV = $20,000
CEVS = $0 ARF = $20,000
PARF = 50% of ARF = 50% x $20,000 = $10,000
Straight Line Depri = $150,000 - $10,000 = $140,000 over 10 years = $14,000 per year
New Car B - CEVS Rebate
Selling = $150,000
OMV = $20,000
CEVS = $10,000 REBATE
ARF = $20,000 - $10,000 = $10,000
PARF = 50% of ARF = 50% x $10,000 = $5,000
Straight Line Depri = $150,000 - $5,000 = $145,000 over 10 years = $14,500 per year New Car C - CEVS Surcharge
Selling = $150,000
OMV = $20,000
CEVS = $10,000 SURCHARGE
ARF = $20,000 + $10,000 = $30,000
PARF = 50% of ARF = 50% x $30,000 = $15,000
Straight Line Depri = $150,000 - $15,000 = $135,000 over 10 years = $13,500 per year
Tio Bio?