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blade8932 · 2023年01月04日

C选项老师能详细解释下吗?谢谢。

NO.PZ2018053101000039

问题如下:

Which of the following relates to a benefit when owning real estate directly?

选项:

A.

Taxes.

B.

Capital requirements.

C.Portfolio concentration.

解释:

A is correct. When owning real estate directly, there is a benefit related to taxes. The owner can use property non-cash depreciation expenses to reduce taxable income and lower the current income tax bill. In fact, accelerated depreciation and interest expense can reduce taxable income below zero in the early years of asset ownership, and losses can be carried forward to offset future income. Thus, aproperty investment can be cash-flow positive while generating accounting losses and deferring tax payments. If the tax losses do not reverse during the life of the asset, depreciation-recapture taxes can be triggered when the property is sold. B is incorrect because the large capital requirement is a major disadvantage of investing directly in real estate.

C is incorrect because a disadvantage for smaller investors who own real estate directly is that they bear the risk of portfolio concentration.

RT

1 个答案

Lucky_品职助教 · 2023年01月06日

嗨,努力学习的PZer你好:


C选项:对于小型投资者来说,直接持有房地产,会导致资产集中。比如现实生活中,对于大多数家庭,持有房地产,就没有多余资金去投资股票或债券等其它类型的资产,因此C选项并不是直接持有房地产的benefit

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