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Topic on tax depreciation. Tax depreciation differs substantially from financial reporting depreciation. That is...

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Accounting

Topic on tax depreciation.

Tax depreciation differs substantially from financial reporting depreciation. That is why depreciation expense is the most frequent book-to-tax timing difference. Along with tax depreciation, the most salient concept of depreciation, impairments, and depletion is asset impairments. Speak to either (or both) of these issues.

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