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 zone clean-up & demolition expenses deduction.

If the business use of the asset is less than 100 percent, also use this section to enter the net business use accumulated depreciation. This will be used in the event of an automatic sale.