Sorry, you need to enable JavaScript to visit this website.

Title: Section 451.12 - Actual time method

451.12 Actual time method. Depreciation expense based on the number of months the assets is owned in both the year of acquisition and the last year of an asset's life, as opposed to using a half year's depreciation in the year of acquisition and zero in the last year.
 

Volume

VOLUME D (Title 10)

up