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http://worldcat.org/entity/work/id/15356540

Depreciation : general concepts, non-ACRS rules

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  • ""... should be used as an adjunct to Tax Management Portfolio No. 531, Depreciation: MACRS and ACRS, under which depreciation deductions for most tangible property placed in service after 1980 are determined. This Portfolio discusses basic depreciation issues such as what type of property is depreciable, who may take the depreciation deduction, and how to compute the basis of an asset. The Portfolio describes depreciation methods and accounting procedures applied to item and group accounts. The Portfolio also explains the methods and principal rules for computing depreciation on property placed in service before 1981, or otherwise not governed by the ACRS. The latter discussion includes the determination of useful life and salvage value. Finally, the Portfolio analyzes the special election under [section] 169 to amortize the basis of certain pollution control facilities.""

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  • "Depreciation : general concepts, non-ACRS rules"@en
  • "Depreciation : general concepts, non-ACRS rules"

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