On Tue, 28 May 2024, CAREY SCHUG via cctalk wrote:
I'll make it simple.
if a computer is being purchased by a non-human, i.e. corporation, to be
used to benefit the corporation, it is NOT a personal computer.
Corporations tend to buy things on purchase orders, including open
ended, for hundreds or thousands at a time.
I don't agree with you about that being relevant to the issue, but, you
have made a good case for your point of view.
One way to determine if it is being used for business or not is if it is
depreciated. In MOST cases, if it is being depreciated (or perhaps even
expensed), then it is a BUSINESS computer. Simple Tax law. Aside from
tax cheats, it is ILLEGAL to depreciate a computer UNLESS IT IS BEING
USED FOR BUSINESS, and therefore NOT personally.
I don't see depreciation as being as significant as you do. In fact, the
IRS auditor (audit was triggered by space rentals, not equipment, and the
end result of the audit was they owed me almost $100!) agreed that 90% of
necessity of use being in first year, with the remaining 10% spread out
over 10 years (asymptotically) SHOULD in theory be "accelerated
depreciation" but that it was acceptable to just expense it in that case.
I presume when Apple gave computers to schools, they were considered a
donation, not depreciated or expensed.
IRS blocked the large Apple donation plan, due to disagreement over amount
of deduction.
If a computer is being purchased by a human, for the use of a few humans
and not for their primary livelihood, it is a personal computer.
yes
I won't quibble the exact transition point for someone who does the
books for his home business as well as play games on the device.
we will probably never come up with a well-defined transition point.
But, we can agree that there are some situations of overlap.
BECAUSE as long as 10% of purchases are for use as a PERSONAL COMPUTER,
then I will call it a personal computer, even if 90% of the purchases,
(and 99.9% of the computers, because each business purchase is for 500
computers).
alas, we are stuck who pays for it, rather than what it is used for.
The machines that the college gave to the professors were used well over
90% for personal use, although the college had paid for them (and
mis-negotiated the purchase). The purchase and distribution were in
exchange for other concessions by the union, and the college acknowledged
that they were for personal use by the professors.
That's certainly a case that falls between your and my criteria.
If you want to quibble the 10%, fine, I don't have the energy or desire
to fight it out, but it is NOT reasonable to say that if JUST A SINGLE
ONE of the computer type was being ised not-for-business, for two
months, 6 years ago, then it is a personal computer.
the specific number is of relatively less importance.
--
Grumpy Ol' Fred [email protected]
