Resources: Depreciation

Articles on depreciation.

Articles on depreciation methods, conventions, elections and the law changes that affect them. Each article states its publication and review dates and its authority.

Fixed Asset Desk2026.1Northfield Manufacturing, Inc.–▢✕

Data importMass recalculationCheck 40% ruleMass transferMass disposalAudit historyBookFederalStateAMTFY 2026 · Period 9 · Sep

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Mass recalculation, period 9 (Sep 2026)✕

SchedulesBook, Federal, State, AMT

ScopeAll assets in service (1,203)

Through30 Sep 2026

Post journalAfter review

Mid-quarter test (40% rule), federal, tax year 2026 to date

Quarter placed in service	Basis	Share
Q1, Jan to Mar	118,400.00	30.6%
Q2, Apr to Jun	152,300.00	39.4%
Q3, Jul to Sep	116,000.00	30.0%
Q4, Oct to Dec	0.00	0.0%
Last quarter share 0.0% of 386,700.00: under 40%, half-year convention applies. Re-tested at year end.

Result

Schedule	Assets	Period expense	Status
Book	1,203	71,904.13	Journal ready
Federal	1,203	84,612.90	Complete
State	1,203	72,115.44	Complete, CT decoupled from bonus
AMT	1,203	78,330.27	Complete

Review audit entries (1,203)CancelPost period 9

1,284 records · Fiscal 2026 · Period 9 openSchedule: Federal · Signed in as M. Reyes

Figure 1. Illustrative screen with sample data: the period run in four books, with the mid-quarter test shown before anything posts.

Date	Title	Category
2026-07-28	State conformity to bonus depreciation: the four patterns, the addback, and the state book	Depreciation
2026-05-12	Capitalization thresholds: the de minimis safe harbor, GAAP, governments, and writing the policy	Depreciation
2026-05-05	Qualified improvement property: 15 years, bonus, and a book life tied to the lease	Depreciation
2026-04-28	Partial dispositions: writing off the roof you replaced	Depreciation
2026-04-21	Depreciation recapture on a disposal: sections 1245 and 1250, Form 4797, and partial disposals	Depreciation
2026-04-14	The mid-quarter convention: how the 40% test works and what it does to the year's depreciation	Depreciation
2026-04-07	Bonus depreciation in 2026: the acquisition-date rule, the transition election, and what to record	Depreciation
2026-03-31	Section 179 limits for 2025 and 2026, the phase-out, the SUV cap and the order with bonus	Depreciation
2026-03-17	Form 4562 line by line, from the register: Parts I to VI and the 2025 changes	Depreciation
2026-03-03	Qualified production property under section 168(n): the election, the 95% rule and the ten-year recapture	Depreciation
2026-02-17	Passenger automobile depreciation limits for 2026 and 2025, and the listed-property rules on the register	Depreciation
2025-10-02	Section 179 versus bonus depreciation in 2025: which to elect, and in what order	Depreciation

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