Trace sale cash, replacement funding and conditional U.S. tax deferral. Amounts are USD; eligibility and tax character require separate review.
Keep cash movements and subtotals separate
Added cash is an inflow. Any retained cash remains an outflow balance; cash cannot erase cash boot merely by being added and returned.
The signed sale ledger reconciles gross price, costs, debt payoff, added cash, replacement equity and closing balance. Net sale equity is shown as a subtotal, so it is never counted twice.
Separate basis, tax assumptions and qualification
Adjusted basis already includes prior depreciation and other adjustments. Do not subtract accumulated depreciation a second time.
Only eligible exchange and acquisition costs belong in this simplified model. Unclassified costs keep a planning ledger while tax and carried basis remain unavailable.
These are user assumptions, not verified rates or bracket calculations. Tax character is allocated to depreciation first as an explicit simplification.
Use comparisons without changing the baseline
Each comparison names its replacement price, debt and cash assumptions. Editing it does not change the baseline transaction.
The range must contain the entered replacement price. The alternative holds debt and price fixed, adds cash against debt relief and includes that cash in the closing balance. The curves can overlap.
State the future and the calendar
NPV compares tax deferred now with the stated future tax attributable to that deferred gain. It excludes future appreciation and does not predict future tax law.
The 45-day and 180-day endpoints are calendar arithmetic. A valid applicable return due date caps completion. This tool does not verify an extension, disaster relief or legal compliance.
Educational U.S. planning only. Consult a qualified tax adviser or exchange professional about eligibility, expenses, gain character and deadlines. The arithmetic cannot confirm a qualified exchange.