A
- Alternative Depreciation System:
-
- Basis for depreciation, Column (c) — Basis for depreciation (business/investment use only).
- Classification of property, Column (a) — Classification of property.
- Conventions, Column (e) — Convention.
- Depreciation deduction, Column (g) — Depreciation deduction.
- Placed in service date, Column (b) — Month and year placed in service.
- Recovery period, Column (d) — Recovery period.
- Alternative minimum tax, Alternative Minimum Tax (AMT)
- Amortization:, Part VI. Amortization
-
- Amortizable amount, Column (c) — Amortizable amount.
- Amortization deduction, Column (f) — Amortization for this year.
- Amortization of costs from prior year, Line 43
- Amortization of costs in current year, Line 42
- Applicable code section, Column (d) — Code section.
- Certain bond premiums, Certain bond premiums (section 171).
- Cost of acquiring a lease, The cost of acquiring a lease (section 178).
- Creative property costs, Creative property costs.
- Date amortization begins, Column (b) — Date amortization begins.
- Description of costs, Column (a) — Description of costs.
- Forestation and reforestation costs, Qualified forestation and reforestation costs (section 194).
- Geological and geophysical expenditures, Geological and geophysical expenditures (section 167(h)).
- Optional section 59(e) write-off, Optional write-off of certain tax preferences over the period specified in section 59(e).
- Pollution control facilities, Pollution control facilities (section 169).
- Research and experimental expenditures, Research and experimental expenditures (section 174).
- Revitalization expenditures, Qualified revitalization expenditures (section 1400l).
- Section 197 intangibles, Certain section 197 intangibles.
- Start-up and organizational costs, Start-up and organizational costs.
D
- Definitions:, Definitions
-
- Amortization, Amortization
- Commuting, Commuting
- Depreciation, Depreciation
- Listed property, Listed Property
- Listed property - Exceptions, Exceptions.
- Section 179 property, Section 179 Property
- Depreciation methods:
-
- Declining balance, Column (f) — Method.
- Straight line, Column (f) — Method.
- Depreciation tables, ,
- Depreciation worksheet,
- Depreciation:
-
- Accelerated Cost Recovery System (ACRS), Line 16
- Assets placed in service in prior year, Section ALine 17
- General asset accounts, Line 18
- Income forecast method, Line 16
- Intangible property, Line 16
- Listed property, Part V. Listed Property
- Modified Accelerated Cost Recovery System (MACRS), Part III. MACRS Depreciation
-
- Other, Line 16
L
- Like-kind exchange, Section B
- Listed property:
-
- Basis for depreciation, Column (e) — Basis for depreciation (business/investment use only).
- Convention, Column (g) — Method/convention.
- Cost or other basis, Column (d) — Cost or other basis.
- Depreciation deduction, Column (h) — Depreciation deduction.
- Information on vehicle use, Section B
- Method, Column (g) — Method/convention.
- Passenger automobile limits, Limits for passenger automobiles.
-
- Percentage of business or investment use, Column (c) — Business/investment use percentage.
- Placed in service date, Column (b) — Date placed in service.
- Qualified business use, Lines 26 and 27
- Questions for employers on vehicle use, Section C
- Recapture of section 179 expense deduction, Recapture of section 179 expense deduction.
- Recovery period, Column (f) — Recovery period.
- Section 179 expense deduction, Column (i) — Elected section 179 cost.
- Special depreciation allowance, Line 25
- Type of property, Column (a) — Type of property.
S
- Section 179 expense deduction:, Part I. Election To Expense Certain Property Under Section 179
-
- Carryover of disallowed deduction, Line 10
- Election, Election.
- Limitations
-
- , Line 1, Line 3, Line 11
- Limitations:
-
- , Column (i) — Elected section 179 cost.
- Listed property, Column (i) — Elected section 179 cost.
- Recapture, Recapture rule., Recapture of section 179 expense deduction.
- Revocation, Revocation.
- Special depreciation allowance:, Part II. Special Depreciation Allowance and Other Depreciation
-
- Election out, Election out.
- Figuring the allowance, How to figure the allowance.
- Listed property, Line 25
- Qualified property, Qualified property.
- Recapture, Recapture.
U
- Uniform capitalization rules, Line 23
- Unit-of-production method, Line 15