He says he provides the amortization schedule to the customer to prove there are no hidden costs.

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Depending on the asset, specified under Section 197, the acquirer may be looking at a 15-year amortization schedule.

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The final rule settles on the higher end of the scale, 12%, and uses a 10-year amortization schedule.

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This practice started in 2000, and the amortization schedule was 15 years.

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Then, it calculates depreciation and spits out a "Depreciation and Amortization" Form 4562 to attach to the Schedule E of your tax return.

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