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The Depreciation Story
ACRS Leasehold Improvements
Modified ACRS MACRS
38 other sections not shown
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_ I _ 15-year real property 179 expense 5-year property acquired ACRS adjusted basis allocated altemative Alternative Depreciation System amortization applicable convention asset account Asset Class building Code Sec computed corporation cost December 31 declining balance method depreciable property depreciation allowance depreciation deduction depreciation method depreciation period depreciation reserve determined disposition election equipment Example fair market value ﬁg ﬁrst half-year convention Includes assets land improvements listed property MACRS deduction MACRS property manufacture mid-quarter convention nonresidential real property ordinary income paragraph partnership passenger automobile personal property placed in service Proc production property placed purchase qualify recapture recovery allowance recovery period recovery property retirement retum rules salvage value section 179 property section 197 intangible short tax straight-line method structural components taxable income taxpayer trade or business transaction transfer transferor treated vehicle vintage account ZZZ‘Z