#depreciation
Methods and strategies for depreciating fixed assets including straight-line, MACRS, and accelerated depreciation
Section 280B puts demolition costs and a razed building's leftover basis into land, not a deduction. The 75% renovation safe harbor can preserve write-offs.
Price grafts from cost, not the market: FUE runs $4–$12 per graft, deposits are liabilities, and the IRS treats transplants as nondeductible cosmetic surgery.
US exotic rentals need roughly 60% utilization — about 18 days a month — to clear insurance, financing, and the $4,000–$6,000 a car loses in value monthly.
A $1,500 drone survey can net a few hundred dollars once US Part 107 fees, hull and payload insurance, and MACRS depreciation enter your per-acre math.
Hop yard buildout runs $12,000-$15,000 per acre, and the trellis depreciates as 7-year farm equipment while IRS Section 263A decides the plants.
Lemon laws cover work trucks in some US states but not others; use, weight, and fleet tests decide, and a Section 179 buyback triggers depreciation recapture.
An 80% coinsurance clause pays $36,750 on a $50,000 loss when you carry $600,000 on a $1,000,000 building. Here is the math, and four ways to avoid it.
Leaving the cloud for a colo rack turns opex into capex — servers are 5-year MACRS property, but Section 179 or 100% bonus can expense them in year one.
Cull ewes held over 12 months qualify for Section 1231 gain on Form 4797 — not Schedule F — skipping self-employment tax.
More than 40% of your MACRS basis placed in service in Q4 forces the IRS mid-quarter convention on every asset — a 5-year purchase falls from 20% to 5%.
Wyoming exempts the first $75,000 of business personal property per county in 2026 — most small firms now owe zero, but you must still file by March 1.
Iowa State pegs 2026 combining near $49.88 per acre. Price custom farming from ownership cost per engine hour, and split IRS Schedule F from Schedule C.
