New Regulations on Bonus Depreciation
Date
2003-09-19
Authors
Harl, Neil
Major Professor
Advisor
Committee Member
Journal Title
Journal ISSN
Volume Title
Publisher
Authors
Research Projects
Organizational Units
Organizational Unit
Iowa State University Digital Repository
The Iowa State University Digital Repository is the open access institutional repository for the university to collect, manage, share, and preserve free, worldwide access to research and scholarship of Iowa State faculty, staff, and students.
Material in the Digital Repository covers a wide range of disciplines from engineering to social sciences to arts and humanities.
Journal Issue
Journal Issue
Is Version Of
Versions
Series
Department
Iowa State University Digital Repository
Abstract
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.