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Publication 534 (11/1995), Depreciating Property Placed in Service Before 1987
Revised: 11/1995
Table of Contents
Publication 534 - Introductory Material
Important Change for 1995
Introduction
How To Use This Publication
Accelerated Cost Recovery System (ACRS)
Topics - This chapter discusses:
Useful Items - You may want to see:
ACRS Defined
What Can and Cannot Be Depreciated Under ACRS
Recovery Property
Nonrecovery Property
How To Figure the Deduction
Unadjusted Basis
Classes of Recovery Property
Recovery Periods
Alternate ACRS Method (Modified Straight Line Method)
ACRS Deduction in Short Tax Year
Dispositions
Early dispositions of ACRS property other than 15-, 18-, or 19-year real property.
Dispositions — mass asset accounts.
Early dispositions — 15-year real property.
Early dispositions — 18- and 19-year real property.
Depreciation Recapture
Other Methods of Depreciation
Topics - This chapter discusses:
Useful Items - You may want to see:
How To Figure the Deduction
Basis
Useful Life
Salvage Value
Methods To Use
Straight Line Method
Declining Balance Method
Income Forecast Method
How To Change Methods
Dispositions
Sale or exchange.
Property not disposed of or abandoned.
Special rule for normal retirements from item accounts.
Abandoned property.
Single item accounts.
Multiple property account.
Listed Property
Topics - This chapter discusses:
Useful Items - You may want to see:
Listed Property Defined
Passenger Automobile Defined
Dwelling Unit
Other Property Used for Transportation
Computers and Related Peripheral Equipment
Predominant Use Test
Meeting the Predominant Use Test
Qualified Business Use
Method of Allocating Use
Applying the Predominant Use Test
Deductions After Recovery Period
Leased Property
Lessor
Lessee
What Records Must Be Kept
Adequate Records
Reporting Information on Form 4562
Deductions in Later Years
Appendix
Index
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