Sum-of-the-Years'-Digits, Half-Year (Method YH)
Sum-of-the-Years'-Digits, Half-Year Calculation
Sum-of-the-Years'-Digits, Half-Year Example
Sum-of-the-Years'-Digits, Half-Year Short-Year Calculation
A half year's depreciation is allowed in the year of purchase, regardless of the acquisition date. A half year's depreciation is allowed in the disposition year, regardless of the disposal date.
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