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Index of Publication 946 - How to Depreciate PropertyTOC
A
Addition to property, Additions and Improvements
Adjusted basis, Adjusted Basis
Alternative Depreciation System (ADS):
Recovery periods, Recovery Periods Under ADS
Required use, Required use of ADS.
Amended return, Filing an Amended Return
Automobile, See: Passenger automobile
C
Carryover of section 179 deduction, Carryover of disallowed deduction.
Casualty loss, effect of, Basis adjustment due to casualty loss.
Changing accounting method, Changing Your Accounting Method
Communication equipment, See: Listed property
Commuting, Commuting use.
Computer, See: Listed property
Containers, Containers.
Cooperative apartment, Cooperative apartments.
Copyright, Patents and copyrights.
See also: Section 197 intangibles
Correcting depreciation deductions, How Do You Correct Depreciation Deductions?
Cost basis, Cost as Basis
E
Election:
Declining balance (150% DB) method, 150% election.
General asset account, Electing To Use a GAA
Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance?
Section 179 deduction, How Do You Elect the Deduction?
Straight line method, Straight line election.
Electric vehicle, Electric Vehicles
Employee:
Depreciation deduction, Can Employees Claim a Deduction?
How to claim depreciation, Employee.
Employee deduction, listed property, Can Employees Claim a Deduction?
Energy property, Energy property.
G
General asset account:
Abusive transaction, Abusive transactions.
Disposing of property, Disposing of GAA Property
Grouping property in, Grouping Property
Nonrecognition transaction, Nonrecognition transactions.
General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS
Gift, See: Basis, other than cost
Glossary, Abstract fees:
I
Idle property, Idle Property
Income forecast method, Income Forecast Method
Incorrect depreciation deductions, How Do You Correct Depreciation Deductions?
Indian reservation:
Qualified infrastructure property, Qualified infrastructure property.
Qualified property, Qualified property.
Recovery periods for qualified property, Indian Reservation Property
Related person, Related person.
Inheritance, See: Basis, other than cost
Intangible property:
Income forecast method, Income Forecast Method
Straight line method, Intangible Property
Inventory, Inventory.
Investment use of property, partial, Partial business or investment use.
L
Land:
Not depreciable, Land
Preparation costs, Land
Leased property, Leased property.
Life tenant, Life tenant.
See also: Term interests
Limit on deduction:
Listed property:
5% owner, 5% owner.
Condition of employment, Condition of employment.
Employer convenience, Employer's convenience.
Passenger automobile, Passenger Automobiles
Qualified business use, Qualified Business Use
Recordkeeping, Adequate Records
Related person, Related persons.
M
Maximum deduction:
Electric vehicles, Electric Vehicles
Passenger automobiles, Maximum Depreciation Deduction
Mobile home, See: Residential rental property
Modified ACRS (MACRS):
Addition or improvement, Additions and Improvements
Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies?
Declining balance method, Declining Balance Method
General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies?
Straight line method, Straight Line Method
More information, See: Tax help
N
Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer
O
Ownership, incidents of, Incidents of ownership.
P
Partial business use, Partial business use.
Passenger automobile:
Electric vehicles, Electric Vehicles
Maximum depreciation deduction, Maximum Depreciation Deduction
Patent, Patents and copyrights.
See also: Section 197 intangibles
Personal property, Personal property.
Phonographic equipment, See: Listed property
Photographic equipment, See: Listed property
Q
Qualified property, special depreciation allowance, What Is Qualified Property?
R
Real property, Real property.
Recapture:
General asset account, abusive transaction, Abusive transactions.
Special depreciation allowance, When Must You Recapture an Allowance?
Recordkeeping:
Listed property, Adequate Records
Rent-to-own property, defined, Qualified rent-to-own property.
Rental home, See: Residential rental property
Rented property, improvements, Improvements to rented property.
Residential rental property, Residential rental property. This is any...
Retail motor fuels outlet, Retail motor fuels outlet.
Revoking:
ADS election, Electing ADS.
General asset account election, Revoking an election.
Section 179 election, Revoking an election.
S
Section 179 deduction:
Business use required, Partial business use.
Limits:
Business (taxable) income, Business Income Limit
Enterprise zone business, Enterprise Zone Businesses
Partial business use, Partial business use.
Married filing separate returns, Married Individuals
Partnership rules, Partnerships and Partners
Property:
S corporation rules, S Corporations
Settlement fees, Settlement costs.
Short tax year:
Special depreciation allowance:
Qualified property, What Is Qualified Property?
Straight line method, Intangible Property, Straight Line Method
Created intangibles, Certain created intangibles.
T
Tangible personal property, Tangible personal property.
Taxpayer Advocate, Taxpayer Advocate Service.
Trade-in of property, Trade-in of other property.
V
Video-recording equipment, See: Listed property
W
Worksheet:
Leased listed property, Inclusion amount worksheet.
TOC