Sift 3 scoops of matcha powder into a small tea bowl and set it aside. Place a small strainer over a small tea bowl and measure out the matcha powder into it. If you do not have a matcha scoop, measure out 3 teaspoons (4 grams) of matcha. Gently tap the side of the strainer to sift the tea into the bowl. This will break up any clumps and give you a smoother matcha in the end.
Expenditures for movable equipment are capitalized at the invoiced cost plus any applicable transportation and installation charges if they meet the following criteria: 1  Have individual first cost value of $5,000.00 or more ($1.00 in the case of library books, manuscripts, etc.).
Note: Generally, regardless of whether the taxpayer self-constructed or contracted the construction of the asset, the amount claimed for MIC purposes should be lower than the amount capitalized for depreciation purposes. Remember, not all costs capitalized under IRC Â§263A qualify for the MIC. For example, indirect labor, training costs, sales or use tax may be capitalized under IRC Â§263A but do not qualify for the MIC.