Key Code Column

Many reports have a Key Code column. This column lists one or more lowercase letters that are keys to understanding how depreciation was calculated for the asset listed. The keys are:

a	A depreciation adjustment amount (to adjust for taking too little beginning depreciation) is included in total accumulated depreciation. For information about depreciation adjustments, see Book Overrides Page. To learn the adjustment amount for this asset, you can run a Depreciation Adjustment report.
b	The asset has had a business-use percentage of less than 100%. The business-use percentage reduces the asset's depreciable basis.
d	The asset has been disposed.
f	The asset has switched from the MACRS table depreciation calculation to the MACRS formula depreciation calculation because of a short tax year.
l	The asset's depreciation has been limited by the cap on annual recovery allowances for luxury automobiles.
m	The midquarter convention was applied to the asset's depreciation.
r	The asset's acquired value was reduced to arrive at the depreciable basis. Salvage value, Section 179 expense or bonus depreciation, ITC, 168 Allowance, and business-use percentage may have reduced the acquired value.
s	The asset switched from a declining-balance depreciation method to a straight-line depreciation method when straight-line depreciation resulted in more depreciation than declining balance.
t	The asset was transferred.
v	The asset has switched to a remaining value over remaining life depreciation calculation due to ACE rules.