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USCPA精選習題66：Regulation
千萬不要讓本來努力就可以得到的東西，因為怠慢而失去了機會，USCPA的學習亦是如此，每天堅持做一道習題，2019年USCPA一定會成功上岸！正保會計網校為大家整理了USCPA精選習題66：Regulation，希望大家利用好這些內容。
Capital assets include:
a.A corporation's accounts receivable from the sale of its inventory.
b.A corporate real estate developer's unimproved land that is to be subdivided to build homes, which will be sold to customers.
c.A manufacturing company's investment in U.S. Treasury bonds.
d.Seven-year MACRS property used in a corporation's trade or business.
【正確答案】C
【答案解析】
Explanation
Choice "c" is correct. Investment assets of a taxpayer that are not inventory are capital assets. The manufacturing company would have capital assets including an investment in U.S. Treasury bonds.
Choice "a" is incorrect. Accounts receivable generated from the sale of inventory are excluded from the statutory definition of capital assets.
Choice "d" is incorrect. Depreciable property used in a trade or business is excluded from the statutory definition of capital assets.
Choice "b" is incorrect. Land is usually a capital asset, but when it is effectively inventory, as when it is used by a developer to be subdivided, it is excluded from the statutory definition of capital assets.
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