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depreciable |
Also found in: Legal, Financial | 0.04 sec. |
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| A major benefit of the new federal act allows commercial building owners to claim an immediate deduction for the cost of qualifying depreciable property placed in service this year or in 2007. Example 1: G sells a depreciable machine (with an $80,000 original cost and a $40,000 basis) for $100,000, payable in five $20,000 installments beginning in 2005. Newly purchased depreciable farm assets available for use in 2004 qualify for a 50% bonus first-year accelerated depreciation deduction. |
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