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Natural Gas > Depreciation Expense
The following information is about Depreciation Expense.
Depreciation Expense Defined
The cost of plant (less net salvage) recovered over the life of the plant through a reduction of income. This expense reflects the "using up" of plant (due to wear and tear, obsolescence, etc.) in the generation of income.
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Off-site Depreciation Expense Links, User Submitted
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Thu Mar 16
- US CODE: Title 26,179. Election to expense certain depreciable business assets: A taxpayer may elect to treat the cost of any section 179 property as an expense which is not chargeable to capital account. Any cost so treated shall be allowed as a deduction for the taxable year in which the section 179 property is placed in service. (
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