1. 2013 CY Sales.
2. 38086 - Customer can elect to apply award amount to transaction or receive cash in lieu of the Ford Black Friday Amazon* Gift Card. Not available on leases or 14MY Focus BEV, 13MY C-Max HEV, 15MY C-Max HEV, 13MY F-150, 15MY Transit Connect, 15MY Econoline. The Ford Black Friday Amazon* Gift Card, if selected, will be emailed 72 hours after purchase of the vehicle and reporting of the vehicle sale in the Dealer Claim system, VINCENT under pgm # 38086. This card will be delivered to the customer's email address that is submitted at the time of vehicle purchase and can be used to make purchases on www.amazon.com. Valid email address is required to be eligible for this program. Award amount will vary based on vehicle selected. Customer must purchase and take new retail delivery from dealer stock by 12/1/14. See dealer for complete details.
*Amazon.com is not a sponsor of this promotion. Except as required by law, Amazon.com Gift Cards ("GCs") cannot be transferred for value or redeemed for cash. GCs may be used only for purchases of eligible goods at Amazon.com or certain of its affiliated websites. For complete terms and conditions, see www.amazon.com/gc-legal. GCs are issued by ACI Gift Cards, Inc., a Washington corporation. All Amazon (r), T & (c) are IP of Amazon.com, Inc. or its affiliates. No expiration date or service fees.
†. This analysis applies only to vehicles placed in service in the United States after December 31, 2013, and by December 31, 2014, with no written binding contract for acquisition in effect before January 1, 2014. The aggregate deduction of $25,000 under Internal Revenue Code Section 179 is most beneficial to small business that place in service less than $200,000 of “Section 179 property” during the year (vehicles and other business property). 2 IRC Section 280F(d)(7(B) requires that the limitation under IRC Section 280F(a)(1) be adjusted annually, based on the CPI automobile component for October of the preceding year. The IRS officially announced the Section 280F depreciation limits in Revenue Procedure 2014-21. The passenger automobile limitation is $3,160; the trucks/vans under 6,000 lbs. limitation is $3,460. The expensing restrictions under Section 280F do not apply to vehicles that are considered to be “qualified nonpersonal use vehicles” (QNUVs). A QNUV is generally a vehicle that, by virtue of its nature or design, is not likely to be used more than a de minimis amount for personal purposes. For more information, see Income Tax Reg. Sec 1.280F-6(c)(3)(iii), Income Tax Reg. Sec 1.274-5T(k) and Revenue Ruling 86-97, and contact your tax advisor for details. Consult your tax advisor as to the proper tax treatment of all business-vehicle purchases.