Depreciation can get complicated quickly and tax software doesn't replace understanding why an asset receives a particular tax treatment.
 
The Depreciation Quick Reference Guide is a professional desktop reference designed for CPAs, Enrolled Agents, tax preparers, accountants, and tax professionals who want a practical resource to reference while working through depreciation questions.
 
This guide goes beyond basic depreciation and covers MACRS depreciation, Section 179, bonus depreciation, listed property, depreciation recapture, cost segregation, basis, and asset treatment.
 
Inside the guide you'll find:
Depreciation qualification and asset-treatment guidance
Depreciable basis and basis calculations
MACRS depreciation rules and recovery periods
Depreciation methods and conventions
Section 179 deduction guidance
Bonus depreciation
Listed property and business-use considerations
Vehicle depreciation considerations
Cost segregation concepts
Worked depreciation examples
Disposition and depreciation recapture
§1245 and §1250 considerations
Decision tools, charts, roadmaps, and quick-reference material
 
The guide also walks through the full depreciation lifecycle, including what happens when depreciated property is eventually sold and how previous depreciation deductions can affect gain and recapture.
 
Use it while preparing tax returns, reviewing depreciation schedules, researching client situations, or refreshing your knowledge without digging through pages of notes.
 
Best For: Tax Preparers, CPAs, EAs, Accountants & Tax Professionals
Format: Digital Professional Reference Guide
Edition: Version 1 — 2025/2026 Tax Reference
Important: Tax laws, annual limits, depreciation provisions, vehicle limitations, inflation adjustments, state conformity rules, and other guidance change. Always verify the rules applicable to the specific tax year and client circumstances before applying information from this guide.
 
IMPORTANT PRODUCT INFORMATION
Version: This is Version 1 (V1) of this reference guide and was developed using tax laws, regulations, limits, thresholds, and other guidance applicable to the 2025/2026 tax period, as applicable to the subject matter.
Tax Laws Change: Tax laws, regulations, IRS guidance, thresholds, forms, and interpretations may change after publication. Some information contained in this guide may therefore become outdated or may not apply to future tax years.
Professional Responsibility: This guide is provided for educational and informational purposes only and is intended to serve as a professional reference—not as a substitute for independent research, professional judgment, or review of current authoritative guidance. Users are responsible for verifying current federal, state, and local laws and guidance before applying information to a client situation.
No Tax or Legal Advice: Nothing contained in this guide constitutes individualized tax, accounting, financial, or legal advice. Tax treatment depends on the specific facts and circumstances involved.
Updates: Purchase of V1 does not automatically include future editions, revisions, supplements, or updates unless specifically stated otherwise.
 
DIGITAL PRODUCT DELIVERY & LICENSE
Automatic Delivery: Your purchase is automatically delivered as a PDF digital file after payment.
How to Access: Open the download link provided with your order and save the PDF to your computer, tablet, or other secure device.
30-Day Access: Any download links provided with your order must be accessed within 30 days of purchase.
Save Your Copy: Once downloaded, save the PDF in a secure location. After the file has been downloaded, it is your responsibility to maintain and protect your copy.
Single-User License: Your purchase provides a license for individual educational and professional reference use only.
Intellectual Property: All guides, charts, checklists, worksheets, graphics, templates, and other materials remain the intellectual property of Fulton Brown & Co./Tax Pro Hub. Purchase does not transfer copyright or ownership rights. Materials may not be copied, reproduced, shared, distributed, resold, uploaded, published, transferred, or used to create derivative products without prior written permission.
No Refunds: Due to the digital nature and automatic delivery of this product, all sales are final and non-refundable.