This publication explains how you can recover the cost of business or income-producing property through depreciation. It shows you how to figure your depreciation deduction and how to fill out Form 4562, Depreciation and Amortization. There are examples throughout the publication to help you understand the tax law.

This publication is for those who want information on depreciating property placed in service after 1986. If you want information about depreciating property placed in service before 1987, see Publication 534, Depreciating Property Placed in Service Before 1987.

Definitions. Many of the terms used in this publication are defined in the Glossary near the end of this publication.

Additional information. The following table shows where you can get more detailed information when depreciating certain types of property.

For information on depreciating:	See Publication:
A car	463, Travel, Entertainment, Gift, and Car Expenses
Residential rental property	527, Residential Rental Property
Office space in your home	587, Business Use of Your Home

Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions.

You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.

You can write to us at the following address:

Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224

We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

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