§179/Other Codes

Use the following codes to specify the type of §179/Other Amount entered in the §179/Bonus Details window.

 

Code	Description
B	EPA Sulfur Control Requirements: Available for property placed in service after 12/31/2002; property types P, Q, R, or S; and depreciation methods MF, MT, MI, AD, MA, AA, MR, RH, RM, RV.
C	Qualified Refineries (§179C): Available for property placed in service after 8/8/2005 and before 1/1/2014; property types P, Q, R, or S; and depreciation methods MF, MT, MI, AD, MA, AA, MR, RH, RM, RV.
D	Energy Efficient Commercial Buildings (§179D): Available for property placed in service after 12/31/2005; property types P, Q, R, or S; and depreciation methods MF, MT, MI, AD, MA, AA, MR, RH, RM, RV.
E	Advanced Mine Safety Equipment (§179E): Available for property placed in service after 12/20/2006 and before 1/1/2018; property types P or Q; and depreciation methods MF, MT, MI, AD, MA, AA, MR, RH, RM, RV.
O	Other Asset Basis Reductions: Available for all placed-in-service dates; property types P, A, T, Q, R, S, C, E, F.
N	Not Applicable: If you select this code, the §179/Other Amount field is unavailable.