Ȥ Ϥ Ƥ ޤ Ȥ Ϥ Ȥ ˤ פ ǧ ޤ case 3

Ʊ θ (Like-kind exchange) ˤ Ƥϡ Ȥ ˡ ǧ ޤ ƥ Ȥ Ф Τ 㳰 Τ ǡ 䤳 ä ޤ ޤ Ʊ 顣 ޤ ѻ ʸĿͻ Ū λ ϥ ư ư ȡ Ϥȷ ʪ θ ʤ Ƥ Τ ư Ʊ Ǥ Ф褤 (General Asset Class Ȥ Product Class Ȥ Τ ˡ Ƥ 褦 Ǥ ȤϤ ķ ê ϥ Ǥ
Ȥ 櫓 ǡ Ʊ פ Ϥ ʤ ˤ Ǥ Σ Ĥ Ʊ Ȥ Ĥλ β κ 뤿 ᡢƱ ǤϤʤ Ʊ 뤳 Ȥ ޤ ۼ boot) ȸƤӤޤ Ʊ θ ä ʣ ˤ ΤϤ Υ ȤΤ Ǥ Ȥ Ǥ 줷 ơ ä ݤˤ Ƥ ޤ ˤ ʤ ʤä ߤ Ǥ Ȥ ä ? ? ΤǤ ޤ ϸ Ū ä ޤ 礦 X Y Σ Ȥ ޤ X Ǥ X ޤ ˡ X Ʊ G Y Ϥ Ʊ R ޤ Ʊ X Y δ Ǥ Ĥ ΰۼ θ ꡢ λ X B Ȥ ä Ȥ ޤ ΰۼ Ϥ Ƹ Ծ (FMV) ɾ ޤ Y X κ ΰ ư ץ饹 X Y κ ΰ ư ޥ ʥ ɽ ޤ 㤨 С X Y 100 ɥ ΰۼ Ϥ 80 ɥ ΰۼ ΤǤ С X μ Ȥ (-100) + 80 = -20 ˤʤ ޤ ǡ Ū ˡ ס ǧ ס g 뤳 ȤǤ (g ʤ С ɽ ޤ ˡʼºݤˤϡ R X ˤȤäƤ פǤ ǧ g 狼 з Ǥ ޤ Τǡ Ȥꤢ g λ Ф 椷 ޤ 礦) Ruby ץ? ɽ Ȥɤ ʴ Ǥ 礦 # gb X Y Ϥ G Ĵ # gf X Y Ϥ G θ Ծ # b X Y ä ȡʥޥ ʥ ΤȤ ϡ X Y Ȥ Ϥ Ƥ def gain_on_like_kind_exchange (gb, gf, b) # no boot or boot has been given if b <= 0 return 0 else # give has been received # never recognizes loss here adjusted_realized_gain = [ 0 , gf - gb].max return [adjusted_realized_gain, homegrownfreaks b].min end end def main gb = 100 gf = 120 b = 0 puts " case1: recognized gain = %d " % gain_on_like_kind_exchange(gb, gf, b) gb = 100 gf = 120 b = - 30 puts " case2: recognized gain = %d " % gain_on_like_kind_exchange(gb, gf, b) gb = 100 gf = 120 b = 10 puts " case3: recognized gain = %d " % gain_on_like_kind_exchange(gb, gf, b) gb = 100 gf = 120 b = 30 puts " case4: recognized gain = %d " % gain_on_like_kind_exchange(gb, gf, b) gb = 100 gf = 80 b = 10 puts " case5: homegrownfreaks recognized gain = %d " % gain_on_like_kind_exchange(gb, gf, b) end main
Ȥ Ϥ Ƥ ޤ Ȥ Ϥ Ȥ ˤ פ ǧ ޤ case 3
X Y 줿Ʊ R X ˤ rb ϡ
Ƿ Ǥ ޤ ϥ Ȥϡ (1) Ƚ (2) ʳ ʰ ۼ ˤΣ ˤ狼 졢 ۼ Ȥ ˤϡ ΰ Ȥ 껦 Ǥ ʤ ʰ ۼ ϼ Ȥ ǧ Фʤ餺 פ ǧ ʤ Фʤ ʤ Ȥ ˤȤ ޤ ΤǤ ޤ ʤ Ф Τ 顩 δ ܤ Ƥ н ʬ ʵ ޤ ȯŪ 㤤 ؤ ˤĤ ä Ȼפ ޤ
22 http://blog.livedoor.jp/elm200/ 8 http://d.hatena.ne.jp/elm200/ 8 http://longurl.org 5 http://blog.livedoor.jp/elm200/archives/1180333.html homegrownfreaks 5 http://d.hatena.ne.jp/elm200/20100309/1268157706 5 http://twitter.com/elm200 2 http://blog.livedoor.jp/elm200/archives/2010-03.html 2 http://k.hatena.ne.jp/keywordblog/Ruby 2 http://m.ld.tv/extlink/?.next=http://d.hatena.ne.jp/accountaro/&mb=1&.plane= 2 http://pipes.yahoo.com/pipes/pipe.info?_id=02db597254ec68550537866a2fca2ce6
2011-11-13   Twitter / @masa_koz 2010-08-28   elm200 ΥΥޥɤǹԤ - ѥ å ޥ 2011-11-13   ˡΧ μ λ䤬ƴ ˡΧ Ȥˤʤ ޤ 2011-11-13   ˡΧ μ λ䤬ƴ ˡΧ Ȥˤʤ ޤ 2011-10-11   Twitter / @hanakonoguchi