- 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
- Changing methods, How To Change Methods
- Income forecast method, Income Forecast Method
- 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
- Useful life, Useful Life
- Videocassettes, Videocassettes.
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