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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

    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. If more than 40% of the year's MACRS property is placed in service in the last three months, then a mid-quarter convention must be used with depreciation tables that are not ...

  4. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    An asset depreciation at 15% per year over 20 years [1] In accountancy, depreciation refers to two aspects of the same concept: first, an actual reduction in the fair value of an asset, such as the decrease in value of factory equipment each year as it is used and wears, and second, the allocation in accounting statements of the original cost of the assets to periods in which the assets are ...

  5. What Is Depreciation? Importance and Calculation Methods ...

    www.aol.com/finance/depreciation-importance...

    Using a straight-line depreciation method, you could deduct $16,363 from the taxable income each year for the next 27.5 years. However, you can only use this as long as you still own the property.

  6. Car depreciation: What it is and how it works - AOL

    www.aol.com/finance/car-depreciation-works...

    Car depreciation is an inevitable part of the cost of car ownership, but that doesn’t mean you have to be at its mercy. A few fairly simple habits can help to minimize depreciation and preserve ...

  7. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    1H – First half of the year 24/7 – 24 hours a day, seven days a week 80/20 – According to the Pareto principle , for many events, roughly 80% of the effects come from 20% of the causes

  8. Anathem - Wikipedia

    en.wikipedia.org/wiki/Anathem

    For example, a 10-year order would celebrate Apert once every ten years, remaining isolated otherwise. Likewise, a 100-year order would only celebrate Apert every hundred years, and a 1,000-year order once every 1,000 years. It is an essential part of this that at any time an order celebrates Apert, all orders below it also celebrate Apert.

  9. Science fiction - Wikipedia

    en.wikipedia.org/wiki/Science_fiction

    American science fiction author and editor Lester del Rey wrote, "Even the devoted aficionado or fan—has a hard time trying to explain what science fiction is," and the lack of a "full satisfactory definition" is because "there are no easily delineated limits to science fiction." [3] Another definition comes from The Literature Book by DK and ...