CCH Axcess Tax

Accumulated Depreciation

Enter the accumulated depreciation or amortization on prior year assets. Do not include prior year Section 179 expense, bonus depreciation, or the Commercial Revitalization/Disaster clean-up & demolition expenses deduction.

If the business use of the asset is less than 100 percent, also use the Depreciation and Amortization worksheet, Listed Property and Percent Excluded section, Business use Accumulated Depreciation field, to enter the net business use accumulated depreciation. This will be used in the event of an automatic sale.