CLADR


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CLADR

See Class Life Asset Depreciation Range.
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When CLADR was adopted, the regulations prohibited the net salvage method, which essentially permits recovery of the costs over the life of the asset, and instead permitted removal costs to be deducted when incurred.(27)
model was the CLADR system, which the IRS had developed in response to section 167(m).
The need for additional guidance on capitalization issues

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