Response to the following :
Straight-line MACRS uses the straight-line method over the same recovery period used in regular (accelerated) MACRS ?
The business-use portion of listed property must be depreciated under the Alternative Depreciation System (ADS) ?
SUVs weighing over 6,000 pounds are not subject to the $25,000 Section 179 limit ?
The cost of off-the-shelf computer software is amortized over 36-months.
Trademarks are always Section 197 intangibles.