Topics Overview of depreciation Section 179 deduction Modified Accelerated Cost Recovery System (MACRS) Listed property rules Basic information on depletion and amortization Useful Items Publication 463   Travel, Entertainment, Gift, and Car Expenses 534   Depreciating Property Placed in Service Before 1987 535   Business Expenses 544   Sales and Other Dispositions of Assets 551   Basis of Assets 946   How To Depreciate Property Form (and Instructions) T   Forest Activities Schedules 1040X   Amended U.S. Individual Income Tax Return 3115   Application for Change in Accounting Method 4562   Depreciation and Amortization 4797   Sales of Business Property