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Amortization | |
Introduction | |
| Amortization is a method of recovering (deducting) certain capital costs over a fixed period of time. It is similar to the straight line method of depreciation. | |
| The various amortizable costs covered in this chapter are included in the list below. However, this chapter does not discuss amortization of bond premium. For information, see chapter 3 of Publication 550. | |
Useful items | |
| Publication 544 : Sales and Other Dispositions of Assets 550 : Investment Income and Expenses 946 : How To Depreciate Property | |
| Form (and Instructions) 3468 Investment Credit 4562 Depreciation and Amortization 6251 Alternative Minimum Tax—Individuals | |
| See chapter 14 for information about getting publications and forms. | |
Previous Page: 535-Costs You Can Deduct or Capitalize-Barrier Removal Costs Next Page: 535-How To Deduct Amortization Use to find additional instances of index items. |
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