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How do you apportion depreciation for a PC with both business and personal use?



I bought a computer for my work (I'm a sole proprietor) and I believe that I have to apportion any depreciation I want to claim on it on my ITR12--although it is mostly used for work, I do use it a bit for non-business purposes as well.

Could you please tell me how I would calculate an apportionment like this and if I would have to have been keeping records of use for the computer?

TaxTim TaxTim says:
3 July 2013 at 22:29

You would need to determine a basis of usage, so if you use the computer for work and only occasionily use it for personal purposes then you could write off the entire amount as a business expense. It would be a rough estimation and difficult to prove, but SARS are open to some guesstimation.

Moira says:
4 July 2013 at 14:21

Unfortunately the computer sees a little personal use most days. I'm glad to hear that SARS accept estimates, but if I were to guess a percentage--eg. 75% or 80% work use--and say that that was what I'd done in my depreciation calculations, is there a chance they could ask for proof or further supporting documents?

TaxTim TaxTim says:
4 July 2013 at 22:31

They could ask for proof, which could be demonstrated by the need of a computer for your business and what exactly you do with it, if the majority of time spent is for business use they may accept a 100% write off in which case you would provide the invoice stating the value you used to depreciate.

Moira says:
5 July 2013 at 18:24

Thanks, I appreciate the help.

TaxTim TaxTim says:
7 July 2013 at 13:38

Always a pleasure!

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