Index

A

Accelerated cost recovery system (ACRS):, ACRS Defined
Alternate method, Alternate ACRS Method (Modified Straight Line Method)
Classes of recovery property, Classes of Recovery Property
Deduction, short tax year, ACRS Deduction in Short Tax Year
Defined, ACRS Defined
Dispositions, Early dispositions of ACRS property other than 15-, 18-, or 19-year real property.
Recovery periods, Recovery Periods
Unadjusted basis, Unadjusted Basis

B

Basis:
Adjusted, Adjusted basis.
Unadjusted, ACRS, Unadjusted Basis

C

Changing methods, How To Change Methods

D

Declining balance method, Declining Balance Method
Deduction:
ACRS, How To Figure the Deduction
How to figure, How To Figure the Deduction
Dispositions, Dispositions, Dispositions

I

Income forecast method, Income Forecast Method

L

Listed property:, Listed Property Defined
5% owner, 5% owner.
Computers, related equipment, Computers and Related Peripheral Equipment
Defined, Listed Property Defined
Entertainment use, Entertainment Use
Leased, Leased Property
Other transportation property, Other Property Used for Transportation
Predominant use test, Predominant Use Test
Qualified business use, Qualified Business Use
Recordkeeping, What Records Must Be Kept, Adequate Records
Related person, Related person.
Reporting on Form 4562, Reporting Information on Form 4562
Use by employee, Employees

M

Methods of figuring depreciation:, Income Forecast Method
ACRS, How To Figure the Deduction
Declining Balance, Declining Balance Method
Income forecast, Income Forecast Method
Straight line, Straight Line Method

P

Passenger automobile:
Defined, Passenger Automobile Defined
Predominant use test, applying, Applying the Predominant Use Test
Property:
ACRS, What Can and Cannot Be Depreciated Under ACRS
Intangible, Intangible property.

R

Recapture:
Depreciation, Depreciation Recapture
Excess depreciation, listed property, Recapture of excess depreciation.
Recordkeeping:
For listed property, What Records Must Be Kept

S

Salvage value, Salvage Value
Straight line method, Straight Line Method

U

Useful life, Useful Life

V

Videocassettes, Videocassettes.

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