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Abstract

As many remember, so-called “bonus“ depreciation appeared on the scene in 2002 at a 30 percent rate with an objective of improving U.S. economic performance.1 The “bonus” depreciation rate was increased to 50 percent briefly in 2003 and, in 2008, returned to 50 percent to counter the economic downturn.2 As the downturn deepened, the 50 percent rate was increased to 100 percent in 2010 through 20113 and returned to 50 percent through 2014.4a

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