出售餐廳入帳

1. It depends on how you organize your book. Each company and/or person does that differently.

There is no universal way.

2. Not necessary. And in many cases, the answer will be no.

You will need to be recaptured from tax benefits of depreciation first.

3. Yes.

I am the proprietor and sell the restaurant.

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"如果我賣了餐廳" Did you dispose by selling the shares?