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	<title>ABC Taxes, Tips &#38; Tools &#187; depreciation</title>
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	<description>Tax &#38; Other Information For Individuals &#38; Small Businesses - Call Us Before the IRS Calls You</description>
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		<title>That Pesky Bonus Depreciation &amp; Automobiles — 2011 Taxes</title>
		<link>http://artandbusinessconsulting.com/blog/2011/07/that-pesky-bonus-depreciation-automobiles-2011-taxes/</link>
		<comments>http://artandbusinessconsulting.com/blog/2011/07/that-pesky-bonus-depreciation-automobiles-2011-taxes/#comments</comments>
		<pubDate>Thu, 14 Jul 2011 21:51:49 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[Individual Taxes]]></category>
		<category><![CDATA[2011 tax depreciation]]></category>
		<category><![CDATA[automobile]]></category>
		<category><![CDATA[bonus depreciation]]></category>
		<category><![CDATA[car]]></category>
		<category><![CDATA[depreciation]]></category>
		<category><![CDATA[how to depreciate]]></category>
		<category><![CDATA[IRS safe harbor method]]></category>
		<category><![CDATA[listed property]]></category>
		<category><![CDATA[MACRS]]></category>
		<category><![CDATA[truck]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=797</guid>
		<description><![CDATA[However, we have a wrinkle.  For machinery including passenger cars, trucks and vans purchased after September 8, 2010 and before January 1, 2012 the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 increased first year bonus depreciation for NEW equipment purchased and placed in service to 100%.  ...Technically, the law that established MACRS/IRS depreciation did not take into account future laws limiting passenger auto depreciation, nor bonus depreciation-therefore when 100% depreciation is taken, there is nothing left to depreciate...]]></description>
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		<slash:comments>1</slash:comments>
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		<title>When is it placed in service?</title>
		<link>http://artandbusinessconsulting.com/blog/2010/02/when-is-it-placed-in-service/</link>
		<comments>http://artandbusinessconsulting.com/blog/2010/02/when-is-it-placed-in-service/#comments</comments>
		<pubDate>Wed, 24 Feb 2010 19:22:52 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[date]]></category>
		<category><![CDATA[depreciation]]></category>
		<category><![CDATA[equipment deduction]]></category>
		<category><![CDATA[placed in service]]></category>
		<category><![CDATA[section 179]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=117</guid>
		<description><![CDATA[Under tax law, business property only becomes deductible beginning in the tax year that it is placed in service, the first date it is in a condition or state of readiness for its specifically designed function.   At that point all the expenses associated with equipment: the set-up, shipment, cost of the equipment, sales taxes paid, [...]]]></description>
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		<title>Deducting Business Use Passenger Vehicles</title>
		<link>http://artandbusinessconsulting.com/blog/2009/09/deducting-business-use-passenger-vehicles/</link>
		<comments>http://artandbusinessconsulting.com/blog/2009/09/deducting-business-use-passenger-vehicles/#comments</comments>
		<pubDate>Sun, 13 Sep 2009 21:59:24 +0000</pubDate>
		<dc:creator>Jake Beckman EA</dc:creator>
				<category><![CDATA[Business Taxes]]></category>
		<category><![CDATA[automobile]]></category>
		<category><![CDATA[business use]]></category>
		<category><![CDATA[car]]></category>
		<category><![CDATA[depreciation]]></category>
		<category><![CDATA[listed property]]></category>
		<category><![CDATA[mileage log]]></category>
		<category><![CDATA[mileage rate]]></category>
		<category><![CDATA[tax deduction]]></category>
		<category><![CDATA[truck]]></category>
		<category><![CDATA[van]]></category>

		<guid isPermaLink="false">http://artandbusinessconsulting.com/blog/?p=19</guid>
		<description><![CDATA[Many business men and women use their own personal car, truck or van for their business.  Others have put their personal vehicle in their business’ name.  Still others have a  fleet of passenger vehicles for the use of their business.  Passenger vehicles are listed property which requires special documentation of business use.  As listed property [...]]]></description>
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