内容简介：
CCH's U.S. Master Depreciation Guide offers a one-stop resource for understanding and applying the complex depreciation rules to their fixed assets. This area is especially challenging because information must be gathered from a maze of Revenue Procedures, IRS Tables and IRS Regulations. These sources are frequently old and include some materials which may be non-applicable. CCH pulls the pieces together so you can make sense of all the corresponding information and put the information into practice. The U.S. Master Depreciation Guide includes several useful quick reference tables, including a list of trucks, SUVs, and vans that are exempt from the luxury car caps, trucks with a bed-length under six feet which are subject to a $25,000 section 179 depreciation cap, a list of states that conform to the federal bonus depreciation and section 179 expensing rules, and a comprehensive table of assets and corresponding recovery periods with cross references to the related explanation.