The gain is the excess of the proceeds over the adjusted basis (cost less depreciation deductions allowed) of the property.
en.wikipedia.org Lower inflation reduces the tax burden on capital investment, because it reduces the erosion by inflation of the capital consumption (depreciation) allowances.
taxfoundation.org Indirect costs include repairs, depreciation, utilities, rent, sales tax, property tax, insurance, storage, and packaging.
en.wikipedia.org Costs that do not vary with output -- fixed costs -- include expenses such as depreciation, real estate taxes, land charges, salaried labor, and liability and fire insurance.
msue.anr.msu.edu To ensure depreciation deductions are maximised and claimed correctly, speak with a specialist quantity surveyor to arrange a comprehensive tax depreciation schedule.
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