The significance of this classification is that the developer can depreciate the entire property using a faster cost recovery period
If either the recovery period
or the depreciation method for the replacement property is the same as for the relinquished property, then the period or the method that is the same is used to depreciate the replacement property (Treas.
The high reactors started the stress period with lower cortisol levels that peaked right after the stress test and returned to baseline during the recovery period
In this study, hematocrit was measured before the exercise and during the two recovery periods
The hsp 60 mRNA increased to a maximum 3-fold elevation at 4 and 8 hr into the recovery period
and returned to control values by the end of the time course (Figure 3A).
Previous research understated the rate of economic depreciation, and thus overstated the appropriate recovery periods
, because it neglected to account for the substantial expenditures devoted to building improvements after original construction, Deloitte says.
44) Section 467(e)(3)(A) provides recovery periods
that are generally the same as under MACRS, except that 20-year property has a recovery period
of 15 years and all buildings have a recovery period
of 19 years.
1,2015 still would be subject to the new longer recovery period
, but would be eligible for a transition rule.
Robert Watkins performed a procedure known as a ``microscopic discectomy'' that typically requires a shorter recovery period
than conventional back surgery.
The instructions for the 2004 IRS Form 8829 "Expenses for Business Use of Your Home," Page 3, and the 2004 IRS Publication 587 "Business Use of Your Home," Page 10, both indicate that depreciation for business use of a home is based on the 39-year recovery period
for nonresidential real property.
The result of a typical study on an office building might identify 10%, or $85,000, as land improvements, and another 15%, or $127,500, as personal property qualifying for a 7-year recovery period
and the 200% declining balance method of depreciation.
179 property is not used predominantly in a trade or business at any time before the end of the property's recovery period
, the taxpayer must recapture any benefit derived from expensing it, on Form 4797, Sales of Business Property (Also Involuntary Conversions and Recapture Amounts Under Sections 179 and 280F(b)(2)).