- The IRS’s Brief Overview of Depreciation
- IRS Publication 946: How to Depreciate Property
- 2013 Form 4562, Depreciation and Amortization
- Instructions to 2013 Form 4562
Why YOU Should Care
If you purchase certain property for use in your business, you may be required to depreciate it. While there are special elections that pertain to how much depreciation is taken in the first year vs. future years, depreciation is mandatory for business assets.