depreciation methods

• Depreciation methods

• Income taxes: Electric utilities that benefit from accelerated depreciation methods or permitted investment tax credit; applicable normalization requirements; hearing,

• FR, December 21, 2005
• Proposed rules
• Internal Revenue Service

• 26 CFR 1.167(c)-1 - Limitations on methods of computing depreciation under section 167(b) (2), (3), and (4).

• Code of Federal Regulations - Title 26: Internal Revenue

• Componentization of depreciable assets and new procedures for changing depreciation methods.

The automatic change in accounting method provisions contained in Rev. Proc. 98-60 make it easier for taxpayers that have incorrectly reported depreci...

• The Tax Adviser
• Vol. 30 Nbr. 8, August 1999

• Income taxes: Electric utilities that benefit from accelerated depreciation methods or permitted investment tax credit; applicable normalization requirements; hearing,

• FR, March 04, 2003
• Proposed rules
• Internal Revenue Service

• Structuring a Merger for Best Chance of Success

When two or more parties set out to structure a merger or acquisition, at the outset they should be considering future integration issues," says Victor Boyajian, national chair of the Venture Capital/Emerging Growth Company group at the Short Hills law firm of Sonnenschein Nath & Rosenthal LLP. "Howwill the companies look going forward? A key to a successful M&A isn't just today's issues, but the ability of the businesses to successfully integrate in the future. The objective of most business owners and their financial advisers is to use accepted accounting methods [such as accelerated depreciation methods] to minimize a company's taxable net income.

• NJBIZ
• August 24, 2009

• 26 CFR 1.167(b)-0 - Methods of computing depreciation.

• Code of Federal Regulations - Title 26: Internal Revenue

• Louisiana Pub. Serv. Comm'n v. FCC, 476 U.S. 355 (1986)

... directs the FCC to prescribe depreciation practices, operated to pre-empt inconsistent state... is possible to apply different rates and methods of depreciation to plant once the correct allocati...

• U.S. Supreme Court

• Income taxes: Electric utilities that benefit from accelerated depreciation methods or permitted investment tax credit; applicable normalization requirements; hearing Correction,

• FR, December 27, 2005
• Proposed rules
• Internal Revenue Service

• Calculating Depreciation in Excel

A common year-end activity is calculating depreciation expense. Excel offers several functions to calculate depreciation expense for various accounting methods. The straight-line method is the simplest depreciation method. Using it, the value of the asset is depreciated evenly over the asset's useful life. Excel offers the SLN function to calculate straight-line depreciation. In the declining balance method, the beginning-of-yearbook value is multiplied by a fixed rate. In double-declining balance depreciation, the constant percentage rate is estimated at 200% of the straight-line rate. Many systems allow them to switch to straight-line depreciation in later years of the depreciation calculation. Excel calls this variable declining balance depreciation. To use the double-declining balan...

• Strategic Finance
• Vol. 90 Nbr. 7, January 2009

• Small business tax solutions.

Depreciation of appreciated property contributed to partnerships Contributing appreciated depreciable property to a partnership can result in divergent tax depreciation and book depreciation, but regulations issued under IRC section 704 provide accounting methods for reconciling these differing values. The three methods expressly authorized by the regulations are the traditional method, the traditional method with curative allocations and the remedial allocation method. All three methods could be used for the contributed property, but liability allocation or gain recognition issues may make one method preferable.

• Journal of Accountancy
• Vol. 182 Nbr. 2, August 1996