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Correction to the 2013 Publication 946, How To Depreciate Property -- 30-APR-2014

If you downloaded the 2013 Publication 946 prior to April 30, 2014, please note the following text corrections related to Federal Communications Commission (FCC) Part and Account Nos. in Table B-2, Table of Class Lives and Recovery Periods, on page 109, for the asset classes noted below:

Asset Class 48.11 should read Federal Communications Commission (FCC) Part 31 Account No. 212
Asset Class 48.12 should read FCC Part 31 Account No. 221
Asset Class 48.13 should read FCC Part 31 Account Nos. 231, 232, and 234
Asset Class 48.14 should read FCC Part 31 Account Nos. 241, 242.1, 242.2, 242.3, 242.4, 243, and 244

The corrected version of the 2013 Publication 946 is available for download.

Page Last Reviewed or Updated: 02-May-2014