Although enactment of the 50 percent bonus depreciation provision in 2003 was overshadowed by the dramatic increase in expense method depreciation, the bonus depreciation provisions nonetheless represent a significant change in the framework for claiming depreciation. Temporary regulations, issued in September, 2003, have added important new dimensions to the bonus depreciation rules.
Harl, Neil E.
"New Regulations on Bonus Depreciation,"
Agricultural Law Digest: Vol. 14
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol14/iss18/1