|
DEPRECIATION
|
|
| Introduction |
1101 |
| Basis for Determining Depreciation |
1102 |
| Depreciation Methods |
1103 |
| The Straight-Line Method |
1104 |
| The 'Speedy' Depreciation Methods |
1105 |
| How MACRS Depreciation is Computed |
1106 |
| MACRS Recovery Periods |
1107 |
| Depreciation for Property Put Into Service Before 1987 |
1108 |
| The Alternative Depreciation Method (ADS) |
1109 |
| Depreciation Conventions |
1110 |
| Special Rules for Passenger Automobiles |
1111 |
| Limitation for "Listed Property" not Predominantly Used in Business |
1112 |
| Election to Deduct Capital Investments as an Expense ("Section 179 Election") |
1113 |
| Recapture of Section 179 Deduction |
1114 |
| Miscellaneous Real Estate Provisions |
1115 |
|
DEPLETION |
| Introduction |
1116 |
| Cost Depletion |
1117 |
| Percentage Depletion |
1118 |
| Timber Depletion |
1119 |
| Who is Entitled to the Depletion Deduction |
1120 |
|
AMORTIZATION |
| Introduction |
1121 |
| Cost of Acquiring a Lease |
1122 |
| Amortization of Reforestation Expenditures |
1123 |
| 15-Year Amortization Period for 'Section 197 Intangibles' |
1124 |
