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.