老板私家車的訂金

lean1983

老板私家車的訂金是公司付的，但這車不是記在公司的資產.車已經收到，其餘是老板私人名字的貸款

last yr financial statements shown the deposit paid in deposit account.

can i expense off the deposit this year , double entry:
Dr Transports allowance / incentive*
  Cr deposit

*treat as additional "incentive" to boss, is it subject to personal income tax ?

thank you