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- Half-year_convention abstract "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 his/her property. The tax code explains how to do this through, what is called, the applicable convention. In tax accounting the half-year convention is the default applicable convention used for federal income tax purposes. Like other conventions, the half-year convention affects the depreciation deduction computation in the year in which the property is placed into service. Using the half-year convention, a taxpayer claims a half of a year's depreciation for the first taxable year, regardless of when the property was actually put into service. It is assumed that the property being depreciated was placed into service at the midpoint of the year. To compensate for this computation, the taxpayer is entitled to another half-year of depreciation at the end of the normal recovery period. § 168(d)(4) of the Federal Income Tax Code defines half-year convention as a convention which treats all property placed in service during any taxable year (or disposed of during any taxable year) as placed in service (or disposed of) on the midpoint of such taxable year.".
- Half-year_convention wikiPageID "14601377".
- Half-year_convention wikiPageLength "3550".
- Half-year_convention wikiPageOutDegree "6".
- Half-year_convention wikiPageRevisionID "699735401".
- Half-year_convention wikiPageWikiLink Applicable_convention.
- Half-year_convention wikiPageWikiLink Category:Taxation_in_the_United_States.
- Half-year_convention wikiPageWikiLink Depreciation.
- Half-year_convention wikiPageWikiLink Tax.
- Half-year_convention wikiPageWikiLink Tax_accounting_in_the_United_States.
- Half-year_convention wikiPageWikiLink United_States.
- Half-year_convention wikiPageWikiLinkText "half-year convention".
- Half-year_convention wikiPageUsesTemplate Template:Context.
- Half-year_convention subject Category:Taxation_in_the_United_States.
- Half-year_convention hypernym Principle.
- Half-year_convention type Agent.
- Half-year_convention type Page.
- Half-year_convention comment "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 his/her property. The tax code explains how to do this through, what is called, the applicable convention.".
- Half-year_convention label "Half-year convention".
- Half-year_convention sameAs Q5641631.
- Half-year_convention sameAs m.03d95jc.
- Half-year_convention sameAs Q5641631.
- Half-year_convention wasDerivedFrom Half-year_convention?oldid=699735401.
- Half-year_convention isPrimaryTopicOf Half-year_convention.