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Depreciation and Amortization
IRS form used to claim deductions for depreciation and amortization of business property, including Section 179 expense deductions.
Recapture of Expense Recovery Deductions by Partnerships and S Corporations
Recapture of depreciation deductions
Capital Cost Allowance (CCA)
CRA corporate tax Schedule 8 to calculate capital cost allowance (depreciation) for depreciable property.