exception （see 4562 instruction)

来源: sweetptt 于 2015-03-29 09:31:22 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (455 bytes)
回答: 好的。谢谢！6月31日看着有点别扭啊哈哈 由 gqc 于 2015-03-29 09:26:54

Mid-quarter convention. If the
total depreciable bases (before any
special depreciation allowance) of
MACRS property placed in service
during the last 3 months of your tax
year exceed 40% of the total
depreciable bases of MACRS
property placed in service during the
entire tax year, the mid-quarter,
instead of the half-year, convention
generally applies.

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