Chapter 1
Overview of Depreciation

• Introduction
• Topics and Useful Items
• What Property Can Be Depreciated?
• When Does Depreciation Begin and End?
• Can You Use MACRS To Depreciate Your Property?
• What Is the Basis of Your Depreciable Property?
• How Do You Treat Improvements?
• Do You Have To File Form 4562?
• How Do You Correct Depreciation Deductions?

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