|
Accelerated Deductions from Gross Income
|
419.4
|
|
2.301
|
Modified Accelerated Cost Recovery System on Rental Housing
|
3.9
|
|
2.303
|
Expenditures to Remove Architectural and Transportation Barriers to the Handicapped and Elderly
|
0.4
|
|
2.304
|
Election to Deduct and Amortize Business Start-up Costs
|
0.4
|
|
2.305
|
Modified Accelerated Cost Recovery System for Equipment
|
263.0
|
|
2.306
|
Deduction for Excess First-Year Depreciation
|
6.4
|
|
2.307
|
Modified Accelerated Depreciation on Buildings (other than Rental Housing)
|
1.6
|
|
2.308
|
Expensing Research and Development Expenditures in One Year
|
140.4
|
|
2.309
|
Expensing Exploration and Development Costs
|
1.3
|
|
2.311
|
Five-Year Amortization of Pollution Control Facilities
|
1.4
|
|
2.312
|
Expensing of Alternative Energy Units
|
Not Active
|
|
2.313
|
Seven-Year Amortization for Reforestation
|
0.6
|