They could not separate out cash outlays from depreciation expense at the job level.

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If you choose the safe harbor, you cannot take any depreciation expense for that year.

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Another weakness is that its spending on depreciable property rose faster than the depreciation expense it deducted from earnings.

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If your business includes real estate, the net income on the aid applications is after depreciation expense, a noncash charge.

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In addition to the depreciation and expense allowances, said Bacigalupo, accelerated depreciation for young racehorses continues through 2013: taxpayers can depreciate racehorses that are 24 months and younger when purchased and placed in service using a three-year schedule rather than the previous seven-year schedule.

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Charter is very similar to a jet card or block-time arrangement in that there is no depreciation available with this expense.

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It might stretch out its depreciation schedule, or lower the reserve for bad debts, or neglect to expense the options.

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As the recovery slows, a growing number of people worry about a descent into competitive depreciation, as countries try to grab a bigger share of global demand at others' expense, a trend that could fuel protectionism.

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