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Leslie Bonacum
Neil Allen

1999 Master™ Depreciation Guide From CCH  Now Available

(RIVERWOODS, ILL., March 29, 1999) – Up-to-date tax practice requires knowledge of both today's and yesterday’s depreciation systems, according to CCH INCORPORATED, a leading provider of tax and business information. For tax and accounting professionals who need to apply the complex depreciation rules to a range of business situations, CCH offers a one-stop resource in the 1999 U.S. Master Depreciation Guide.

The Guide pulls together the rules that are applicable today from the maze of depreciation-related Revenue Procedures, IRS Tables and Treasury Regulations written over the span of many years. The result is a clear, reliable summary and working handbook for the three main systems currently in use: the Modified Accelerated Cost Recovery System (MACRS) introduced by the Tax Reform Act of 1986; the Accelerated Cost Recovery System (ACRS) introduced by the Economic Recovery Act of 1981; and the Asset Depreciation Range (ADR) system, which dates back to 1971.

The 1999 U.S. Master Depreciation Guide is revised to reflect the latest changes, including those made by technical corrections contained in the 1998 tax legislation, such as conforming AMT and regular tax depreciation when the 150-percent declining balance method is elected, clarification of depreciation limitations on electric vehicles, 1998 luxury car depreciation caps and lease inclusion table and IRS clarifications to rules requiring capitalization of package design costs.

The Guide lays out the historical background of current depreciation systems and depreciation fundamentals, but places greatest emphasis on the application of principles to specific facts. A tax planning division explains how to pick the best MACRS method and recovery period and prepare for depreciation recapture. Its treatment of the MACRS system also includes 68 pages devoted to MACRS percentage tables. Rules related to special topics such as automobiles and expensing elections are set forth in detail.

Additional helpful assistance is provided by appendices that include final, temporary and proposed regulations relating to ACRS, MACRS, Code Sec. 179 expensing elections, Code Sec. 197 amortization of intangibles, and Code Sec. 280F depreciation limitations on listed property, including luxury vehicles. Detailed, CCH-prepared depreciation decimal tables provide further practical help to practitioners who need to compute depreciation using pre-ACRS methods.

The 1999 U.S. Master Depreciation Guide also includes a case table, official source finding lists and a detailed table of contents and topical indexes to help users quickly locate needed information. A CCH-exclusive removable Quick Facts Card provides convenient, at-a-glance reference to key depreciation figures.


Individuals, corporations and institutions can order the 560-page CCH 1999 U.S. Master Depreciation Guide by calling 1-800-248-3248. Single copies are $41.95. Special quantity and school adoption pricing is available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer U.S. The CCH web site can be accessed at

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EDITORS NOTE: For a complimentary review copy of the 1999 U.S. Master Depreciation Guide or a photo illustration, contact: Leslie Bonacum at 847-267-7153 or


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