N.Y. Comp. Codes R. & Regs. tit. 10 § 451.12
Current through Register Vol. 46, No. 41, October 9, 2024
Depreciation expense based on the number of months the assets is owned in both the year of acquisition and the last year of an asset's life, as opposed to using a half year's depreciation in the year of acquisition and zero in the last year.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.12