CCH Axcess Tax

Method

Enter the state if different depreciation method.

If no entry is made, the federal "Method" entry made on the Depreciation and Amortization worksheet is used to calculate state depreciation.

Valid codes for these fields:

	MACRS Methods
M	Modified ACRS (200%, 150%, & 100% Declining Balance per life) - Calculated
ME	Modified ACRS (150% Declining Balance) & Farm Assets (post 12/31/88)
MSL	Modified ACRS (Alternate Straight Line)
MRF	Modified ACRS (150% Declining Balance) Farm Real Property
MT	Modified ACRS (200%, 150%, & 100% Declining Balance per life) - IRS Tables
ADS	Alternative Depreciation System
	Other Methods
CO	Carryover of Prior Year Section 179
CO1	Carryover of Prior Year Real Property 179 - Switch to MSL
CO2	Carryover of Prior Year Real Property 179 - Switch to GDS
L	Land or Leased Auto
NC	No Calculation
A	Amortization
A197	Amortization of Section 197 Intangibles
VAR	Various Methods
CS	Computer Software and Mortgage Servicing Rights
FILM	Film, Theater, and Television Productions
	ACRS Methods
R	ACRS Personal Property
R3	ACRS 3-Year Straight Line Election
R5	ACRS 5-Year Straight Line Election
R10	ACRS 10-Year Straight Line Election
R15	ACRS Low Income Housing (Optional)
RL	ACRS Low Income Housing (Prescribed)
R15L	ACRS Low Income Housing (Straight Line)
C	ACRS Real Property
CSL	ACRS Real Property (Straight Line)
P	ACRS Public Utility Property
PSL	ACRS Public Utility (Straight Line)
FP	Foreign Property Used Outside U.S.
QLP	Qualified Leased Property
TEO	Tax-Exempt Obligations
RRB	Retirement-Replacement-Betterment Prop.
	Depletion Methods
UP	Units of Production
A1	Intangible Drilling Costs Capitalize Section 59(e), 60 month
A2	Intangible Drilling Costs Capitalize Section 291(b), 36 month Corporate
A3	Intangible Drilling Costs Capitalize Section 291(b), 60 months Corporate
	Old Law Methods
SL	Straight Line
D	125 Percent Declining Balance
DB	150 Percent Declining Balance
DDB	200 Percent Declining Balance
DA	125 Percent Declining Balance Switching to Straight Line when Advantageous
DBA	150 Percent Declining Balance Switching to Straight Line when Advantageous
DDBA	200 Percent Declining Balance Switching to Straight Line when Advantageous
SYD	Sum of the Years Digits