IRS Publication 946, How To Depreciate Property
https://www.taxconnections.com/taxblog/publication-946-how-to-depreciate-property-whats-new-for-2020/
WEBYou can depreciate most types of tangible property (except land), such as buildings, machinery, vehicles, furniture, and equipment. You can also depreciate certain intangible property, such as patents, copyrights, and computer software. To be depreciable, the property must meet all the following requirements.
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