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  2. Half-year convention - Wikipedia

    en.wikipedia.org/wiki/Half-year_convention

    For tax accounting, Half-year convention is a principle of United States taxation law. Certain property is subject to depreciation. Depreciation allows one to deduct a certain amount of the value or basis of depreciable property per taxable year. A person with depreciable property must know when to start depreciating their property.

  3. MACRS - Wikipedia

    en.wikipedia.org/wiki/MACRS

    The 3-, 5-, 7-, and 10-year classes use 200% and the 15- and 20-year classes use 150% declining balance depreciation. All classes convert to straight-line depreciation in the optimal year, shown with an asterisk (*). A half-year depreciation is allowed in the first and last recovery years.

  4. Civil Code of the Philippines - Wikipedia

    en.wikipedia.org/wiki/Civil_Code_of_the_Philippines

    The Civil Code of the Philippines is the product of the codification of private law in the Philippines. It is the general law that governs family and property relations in the Philippines. It was enacted in 1950, and remains in force to date with some significant amendments .

  5. Applicable convention - Wikipedia

    en.wikipedia.org/wiki/Applicable_convention

    The first, the “half-year convention,” assumes that all property placed into service, or disposed of, during a taxable year was placed into service, or disposed of, at the midpoint of that year. (§ 168(d)(4)(A)) Section 168(d)(1) states that all taxpayers should use the half-year convention unless a different convention is specifically ...

  6. List of Philippine laws - Wikipedia

    en.wikipedia.org/wiki/List_of_Philippine_laws

    A Law That Increases the Excise Tax On Alcohol Products, Electronic cigarettes (E-Cigarettes), And Heated Tobacco products (HTPS). 2020-01-24: 11468: An Act Designating the Third Sunday of November Every Year as The National Day of Remembrance for Road Crash Victims, Survivors, And Their Families.

  7. Laws of the 16th Congress of the Philippines - Wikipedia

    en.wikipedia.org/wiki/Laws_of_the_16th_Congress...

    Metallurgical Engineering Act of 2015 : Repealing the Metallurgical Engineering Law of the Philippines or PD 1536: 2015-10-23: 10689: National Indigenous Peoples Day : August 9: 2015-10-23: 10690: The Forestry Profession Act : Repealing the Forestry Profession Law or RA 6239: 2015-10-26: 10691: Amending the Public Employment Service Office Act ...

  8. List of bills in the 18th Congress of the Philippines - Wikipedia

    en.wikipedia.org/wiki/List_of_bills_in_the_18th...

    H.B. number Date of introduction Short title Description HB00001: July 1, 2019: National Values, Etiquette, and Moral Uprightness Act: Seeks to establish the Commission on Filipino Values which shall conduct a nationwide consultation, craft a Program on National Values, Etiquette and Moral Uprightness; and draft a road map for its implementation.

  9. Philippine legal codes - Wikipedia

    en.wikipedia.org/wiki/Philippine_legal_codes

    Since 1946, the laws passed by the Congress, including legal codes, have been titled Republic Acts. [b] While Philippine legal codes are, strictly speaking, also Republic Acts, they may be differentiated in that the former represents a more comprehensive effort in embodying all aspects of a general area of law into just one legislative act.