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§179 expense
§197 intangibles
Adjusted basis
Amortization
Bonus depreciation
Cost depletion
Cost recovery
Covenants not to compete
Depletion
Depreciation
Full-month convention
Half-year convention
Intangible assets
Listed property
Luxury automobile
Mid-month convention
Mid-quarter convention
Modified Accelerated Cost Recovery System (MACRS)
Organizational expenditures
Percentage depletion
Personal property
Real property
Recovery period
Research and experimentation (R&E) costs
Start-up costs
Tax basis
