Enter the state if different depreciation method.
If no entry is made, the federal "Method" entry is used to calculate state depreciation.
Refer to the explanation of valid method entries in the Method
Valid codes for these
| ----------------------- | |
| | ** 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) for 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 ADS |
| 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 ** | | |
| --------------------------- | |
| A1 | Intangible Drilling Costs Capitalize Section 57(e), 60 month Depletion Only |
| A2 | Intangible Drilling Costs Capitalize Section 291(b), 36 month Corporate |
| Depletion Only | |
| A3 | Intangible Drilling Costs Capitalize Section 291(b), 60 months Corporate |
| Depletion Only | |
| UP | Units of Production |
| ------------------------- | |
| | ** 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 |
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