Other fixed assets for which no depreciation may be calculated for deduction.

其他不得计算折旧扣除的固定资产。

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Ordinary depreciation is the planned deduction for wear and tear during normal use of an asset.

普通折旧是为资产的正常使用损耗计划的折旧。

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As regards any of the following fixed assets, no depreciation may be calculated for deduction.

下列固定资产不得计算折旧扣除。

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The Section 179 depreciation deduction privilege allows eligible businesses to deduct 100% of the cost of qualifying new and used assets in Year 1.

WSJ: 5 Overlooked Tax breaks for Small Businesses

For small business owners who operate as a pass-through entity (a partnership or a sub S), the bonus depreciation deduction ultimately comes through on their individual tax returns.

FORBES: BigTax Break For Business Owners Buying Equipment, SUVs Expires Dec. 31.

The generous bonus depreciation and small business deduction rules begin to drastically phase out in January 2012, which will likely cause a dramatic reversal in investment and other indicators.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth