Annual Rules

The annual rules define the specifics of how the depreciation is actually calculated. For a given depreciation rule, one or more annual rules might exist. For a given year, primary and secondary rules might exist. Annual rule specifics include:

• Beginning and ending years for each annual rule.

• Place in service months.

• Annual multipliers.

• Spread patterns.

• Formula codes for depreciation, basis, lower limit, upper limit, and salvage value.