How To Depreciate Property

How To Depreciate Property The purpose of Publication 946 is to explain how you can recover the cost of business or income-producing property through depreciation. Its step-by-step approach will show you how to figure your depreciation deduction and fill out the required tax form. There are examples throughout the publication to help you understand the tax law. This publication is for those who want information on depreciating property placed in service after 1986. If you want information about depreciating property placed in service before 1987, get Publication 534. What this publication contains. This publication contains six chapters and two appendices. These chapters and appendices

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