tax depreciation

tax depreciation

See depreciation.

References in periodicals archive ?
Every property has some value and tax depreciation is a method refers to a specific cost of an entity over it useful life.
In the case of a capital lease, it is the finance element of the rental payment that is generally deductible, but with the lessee claiming the tax depreciation.
Cost segregation analysis requires not only knowledge in design/ construction, but in federal tax depreciation regulations as well.
Thus, for example, for minimum tax purposes it was intended that section 1211 (limiting capital losses) be computed using minimum tax basis, that section 263A (requiring the capitalization of certain depreciation deductions to inventory) apply with regard to minimum tax depreciation deductions, and that section 265 (relating to expenses of earning tax-exempt income) apply with regard only to items excludable from alternative minimum taxable income.
ABSTRACT: This paper compares two attributes of a deferred tax liability (DTL) that arise from differences in book and tax depreciation methods.
In preparing tax return of a corporation, tax depreciation is computed using longer lives than is allowed by law.
Enlarges the net operating loss carryback period from two years to five and waives alternative minimum tax depreciation.
The Deloitte study suggests that tax depreciation should be updated to reflect the actual rates at which building investments lose value as they age.
Craig McSavaney, Accruit's CEO, explained that the company's flagship software application, the Accruit Exchange Manager(TM), fully automates the like-kind exchange process -- from transaction and cash management to complete asset and tax depreciation tracking.
Society of Fire Protection Engineers (SFPE) supports the act , passage of which would provide a federal tax incentive by classifying the installation of automatic fire sprinklers in existing buildings as five-year property for purposes of tax depreciation.
employee compensation and benefit payments, tax depreciation and interest and royalty expenses) and subtractions (e.

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