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fully depreciated

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Fully depreciated
An asset that has already been charged with the maximum amount of depreciation allowed by the IRS for accounting purposes.

fully depreciated
Of or relating to a fixed asset that has been depreciated to a book value of zero. An asset can be fully depreciated and still be used.

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It enables the user to take advantage of a continually improving price/performance curve rather than being locked into equipment that might become obsolete before it has fully depreciated.
By accounting bound, I mean that it may not be fully depreciated and they are loath to write it off.
Because it applies only to properties placed in service before 1987, and because such properties had a maximum modified accelerated cost recovery system (MACRS) recovery period of 19 years, they will all be fully depreciated by 2007.
 
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