你看不懂就请懂的会计，估计一般会计也不懂。

来源: 柠檬椰子汁于 2017-03-24 09:14:11 [档案] [博客] [旧帖] [给我悄悄话] 阅读数 : (14295 bytes)

回答: 看不懂：（由挪威的海峡于 2017-03-24 09:07:54

40 years straight line depreciation.

(g)Alternative depreciation system for certain property

(1)In generalIn the case of—

(A)

any tangible property which during the taxable year is used predominantly outside the United States, (见下表（2）（C））

(B)

any tax-exempt use property,

(C)

any tax-exempt bond financed property,

(D)

any imported property covered by an Executive order under paragraph (6), and

(E)

any property to which an election under paragraph (7) applies,

the depreciation deduction provided by section 167(a) shall be determined under the alternative depreciation system.

(2)Alternative depreciation systemFor purposes of paragraph (1), the alternative depreciation system is depreciation determined by using—

(A)

the straight line method (without regard to salvage value),

(B)

the applicable convention determined under subsection (d), and

(C)

a recovery period determined under the following table:

????In the case of:	The recovery period shall be:
(i) Property not described in clause (ii) or (iii)	The class life.
(ii) Personal property with no class life	12 years.
(iii) Nonresidential real and residential rental property	40 years.
(iv) Any railroad grading or tunnel bore or water utility property	50 years.

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