Selected International Depreciation Rates by Asset and Country

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Description

The depreciation provisions in the U.S. tax system are of recurring interest to Congress. More than 100 bills were introduced in the 109th Congress that addressed some aspect of depreciation. Concerns about the U.S. depreciation system tend to begin with the criticism that updates to the system have not kept pace with technological advancements of the assets for which it is utilized to account. This report provides information on the depreciation systems of selected European Union countries (France, Germany, Ireland, Spain, and the United Kingdom) by presenting depreciation rates for buildings; computers; expensable assets; motor vehicles; patents; plant, equipment, machinery, ... continued below

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13 Pages.

Creation Information

Mast, Brent W. January 30, 2007.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by UNT Libraries Government Documents Department to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 32 times . More information about this report can be viewed below.

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  • Mast, Brent W. Information Research Specialist; Knowledge Services Group

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Description

The depreciation provisions in the U.S. tax system are of recurring interest to Congress. More than 100 bills were introduced in the 109th Congress that addressed some aspect of depreciation. Concerns about the U.S. depreciation system tend to begin with the criticism that updates to the system have not kept pace with technological advancements of the assets for which it is utilized to account. This report provides information on the depreciation systems of selected European Union countries (France, Germany, Ireland, Spain, and the United Kingdom) by presenting depreciation rates for buildings; computers; expensable assets; motor vehicles; patents; plant, equipment, machinery, and tools; and software.

Physical Description

13 Pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1970's through the present--covering a variety of topics from agriculture to foreign policy to welfare.

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  • January 30, 2007

Added to The UNT Digital Library

  • March 19, 2016, 1:57 p.m.

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  • Feb. 13, 2017, 7:58 p.m.

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Mast, Brent W. Selected International Depreciation Rates by Asset and Country, report, January 30, 2007; Washington D.C.. (digital.library.unt.edu/ark:/67531/metadc821611/: accessed September 26, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT Libraries Government Documents Department.