apportioned purchase price

简明释义

派购价格

英英释义

The apportioned purchase price refers to the allocation of the total purchase price of an asset among its various components or parts, typically for tax or accounting purposes.

分配的购买价格是指将资产的总购买价格在其各个组成部分或部分之间进行分配,通常用于税务或会计目的。

例句

1.Investors need to understand the apportioned purchase price to evaluate the potential return on investment.

投资者需要理解分摊购买价格以评估潜在的投资回报。

2.The real estate agent provided a breakdown of the apportioned purchase price for tax purposes.

房地产经纪人提供了税务目的的分摊购买价格明细。

3.In a merger, the apportioned purchase price is essential for allocating goodwill among the acquired entities.

在合并中,分摊购买价格对于在被收购实体之间分配商誉至关重要。

4.The accountant calculated the apportioned purchase price for each asset in the acquisition to ensure accurate financial reporting.

会计师计算了每项资产的分摊购买价格以确保财务报告的准确性。

5.When buying a property with multiple units, the apportioned purchase price helps determine the value of each unit for resale.

在购买多单元物业时,分摊购买价格有助于确定每个单元的转售价值。

作文

In the world of finance and real estate, the concept of an apportioned purchase price plays a crucial role in determining how much each component of a property is worth. When an individual or entity purchases real estate, the total purchase price often needs to be divided among various elements, such as land, buildings, and any additional improvements. This division is known as the apportioned purchase price (分摊购买价格), and it ensures that each part of the property is accurately valued for tax purposes, resale considerations, and investment analysis.To understand the significance of an apportioned purchase price, one must first recognize the various components that make up a property. For instance, a house may include the land on which it sits, the structure itself, and any enhancements like a swimming pool or landscaping. Each of these elements contributes to the overall value of the property, but they do not hold equal value individually. Therefore, the apportioned purchase price allows buyers and sellers to allocate a specific monetary amount to each component based on its importance and market value.Consider a scenario where a buyer purchases a residential property for $500,000. Upon evaluation, they determine that the land is worth $200,000, the house itself is valued at $250,000, and the remaining $50,000 accounts for the improvements made to the property. In this case, the apportioned purchase price would assign $200,000 to the land, $250,000 to the house, and $50,000 to the improvements. This allocation is essential for several reasons.Firstly, having an accurate apportioned purchase price helps in property taxation. Local governments often assess property taxes based on the value of land and improvements separately. By clearly defining the value of each component, property owners can ensure they are paying the correct amount of tax. If the entire purchase price were considered without apportioning, it could lead to overvaluation and higher taxes.Secondly, the apportioned purchase price is vital when it comes to future sales or refinancing. If the homeowner decides to sell the property years later, having a clear understanding of the value of each component can aid in setting a competitive selling price. Additionally, if the homeowner seeks to refinance their mortgage, lenders will look at the property’s value breakdown to assess risk and determine loan amounts.Moreover, investors looking to buy properties for rental or commercial purposes also benefit from understanding the apportioned purchase price. It allows them to calculate potential returns on investment by analyzing the income generated from different components. For example, if the land is leased out separately, knowing its apportioned value can help in negotiating lease terms and rental rates.In conclusion, the concept of an apportioned purchase price is essential in the real estate market as it provides clarity and accuracy in property valuation. By breaking down the total purchase price into its respective components, buyers, sellers, and investors can make informed decisions regarding taxation, resale, and investment strategies. Understanding this concept not only aids in financial planning but also enhances the overall transparency of real estate transactions, making it a crucial aspect for anyone involved in property dealings.

在金融和房地产领域,分摊购买价格的概念在确定物业各个组成部分的价值方面发挥着至关重要的作用。当个人或实体购买房地产时,通常需要将总购买价格分配给土地、建筑物和任何附加改进等各个元素。这种划分被称为分摊购买价格,它确保每个物业部分的价值能够准确评估,以便于税务、转售考虑和投资分析。要理解分摊购买价格的重要性,首先必须认识到构成物业的各种组成部分。例如,一栋房屋可能包括其所在的土地、建筑本身以及游泳池或景观等任何增强设施。这些元素共同构成了物业的整体价值,但它们单独的价值并不相等。因此,分摊购买价格使买卖双方能够根据每个组件的重要性和市场价值分配特定的货币金额。考虑一个场景,买方以500,000美元购买一处住宅物业。经过评估,他们确定土地价值20万美元,房屋本身的价值为25万美元,其余的5万美元则用于物业的改进。在这种情况下,分摊购买价格将土地分配为20万美元,将房屋分配为25万美元,将改进分配为5万美元。这种分配对于几个原因至关重要。首先,拥有准确的分摊购买价格有助于物业税收。地方政府通常根据土地和改进的单独价值评估物业税。通过明确每个组件的价值,物业所有者可以确保他们支付正确的税额。如果全部购买价格未进行分摊,则可能导致高估和更高的税费。其次,当涉及未来销售或再融资时,分摊购买价格至关重要。如果房主决定在几年后出售物业,清楚了解每个组件的价值可以帮助设定具有竞争力的售价。此外,如果房主寻求再融资其抵押贷款,贷方将查看物业的价值划分以评估风险并确定贷款金额。此外,寻求购买出租或商业用途物业的投资者也从理解分摊购买价格中受益。它使他们能够通过分析不同组件产生的收入来计算潜在的投资回报。例如,如果土地单独出租,了解其分摊价值可以帮助谈判租赁条款和租金率。总之,分摊购买价格的概念在房地产市场中至关重要,因为它提供了物业估值的清晰性和准确性。通过将总购买价格分解为各自的组成部分,买方、卖方和投资者可以就税务、转售和投资策略做出明智的决策。理解这一概念不仅有助于财务规划,还增强了房地产交易的整体透明度,使其成为任何参与物业交易的人士的关键方面。