CCH Axcess Tax

Code to Force (Accountant Computed Depreciation)

To use accountant computed regular and/or AMT depreciation, enter the appropriate code in this field and an amount in the "Current Year Depreciation" field and/or"Current Year AMT" field on this worksheet. Zero is a valid entry in any of the amount fields. An entry in the "Code to Force Accountant Computed Depreciation on All Assets"field on the Depreciation and Depletion Options and Overrides worksheet, Depreciation Options section, will force accountant computed depreciation on all federal and state if different assets in the return.

A code of "1A" may be used to indicate the cost is to be included in the state 263A cost or basis amount.

Note: Codes "2," "2A," "3" and "3A" apply to California state depreciation ONLY. To use accountant computed AMT depreciation, enter an appropriate code in this field and an amount in the "Current Year AMT" field.

Caution: This worksheet does NOT default to the corresponding Depreciation and Amortization worksheet "Code to Force" entry.

Valid codes for these fields:

1	Force accountant state regular depr.
2	Force accountant state AMT depreciation
3	Force accountant state reg & AMT depr.
A	Property subject to state Section 263A
1A	Force accountant state regular depr. &
	property subject to state Section 263A
2A	Force accountant state AMT depreciation
	property subject to state Section 263A
3A	Force accountant state reg & AMT depr.
	property subject to state Section 263A