Depreciation

M. Casey Murdock

Chapter Chapter 22 in TAX INSIGHT, 2014, pp 249-257 from Springer

Abstract: Abstract The rules governing depreciation are very complex, complicated, and convoluted. To give you an idea of how complex they really are, one of the premier guides on depreciation written for tax professionals, the U.S. Master Depreciation Guide, by CCH, is more than 1,000 pages long! Because of the vast number of details and nuances regarding depreciation, I am not going to attempt to give you 1,000 pages worth of information summed up into a 10-page chapter. Instead, this chapter will help you understand the general concept of depreciation and then focus on three key things that you will need to understand as you pursue your tax strategy. The subjects covered in this chapter will be:

Keywords: Business Purpose; Real Estate Asset; Depreciation Schedule; Depreciation Method; Internal Revenue Code (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-1-4842-0629-4_22

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DOI: 10.1007/978-1-4842-0629-4_22

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