"BONUS DEPRECIATION" is BACK!

"BONUS DEPRECIATION" is BACK!

Jan. 1, 2010 through Sep. 8, 2010
The 50% Bonus Depreciation for purchase of
capital expenditures, which expired 12-31-09,
was reinstated for 2010, retroactive to 1-1-10.

Sep. 9, 2010 through Dec. 31, 2011
The Bonus Depreciation deduction increases to
100% for assets purchased after Sept. 8, 2010
through Dec. 31, 2011.

Jan. 1, 2012 through Dec. 31, 2012
The Bonus Depreciation deduction reverts back
to 50% for assets purchased during calendar
year 2012.