Chapter 5
Depreciation

If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property.

Publication 946, How To Depreciate Property, contains information on depreciation. However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. The new provisions are in the Supplement to Publication 946, which is reprinted below.

Supplement to Publication 946
How To Depreciate Property

• Introduction
• Special Depreciation Allowance
• New York Liberty Zone Benefits

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