https://smartaccounting.xyz/guides/ Free US tax depreciation calculator and reference: MACRS tables, Section 179, bonus depreciation, rental property and Form 4562, every figure traced to IRS sources. en-us https://smartaccounting.xyz/guides/bonus-depreciation/ https://smartaccounting.xyz/guides/bonus-depreciation/ Sat, 24 Oct 2026 00:00:00 GMT Bonus depreciation is 100% for property acquired after January 19, 2025. The acquisition-date rule, the 40% election, the phase-down for older property, examples. https://smartaccounting.xyz/guides/depreciation-journal-entries/ https://smartaccounting.xyz/guides/depreciation-journal-entries/ Sat, 24 Oct 2026 00:00:00 GMT Journal entries for a fixed asset from purchase to sale: cost, depreciation, accumulated depreciation, book value, and a gain or loss on disposal. https://smartaccounting.xyz/guides/depreciation-recapture/ https://smartaccounting.xyz/guides/depreciation-recapture/ Sat, 24 Oct 2026 00:00:00 GMT How depreciation comes back when you sell: section 1245 recapture on equipment and vehicles, unrecaptured section 1250 gain on rental buildings, with examples. https://smartaccounting.xyz/guides/form-4562/ https://smartaccounting.xyz/guides/form-4562/ Sat, 24 Oct 2026 00:00:00 GMT When you need Form 4562, what each part is for, and where Section 179, bonus depreciation, MACRS and vehicle depreciation go, with two filled-in examples. https://smartaccounting.xyz/guides/rental-property-depreciation/ https://smartaccounting.xyz/guides/rental-property-depreciation/ Sat, 24 Oct 2026 00:00:00 GMT How to depreciate a rental house: separate the land, find your basis, use the 27.5-year mid-month table, and handle improvements, appliances and a former home. https://smartaccounting.xyz/guides/section-179-deduction/ https://smartaccounting.xyz/guides/section-179-deduction/ Sat, 24 Oct 2026 00:00:00 GMT The Section 179 limit is $2,500,000 for 2025 and $2,560,000 for 2026. What qualifies, the business-income limit, the SUV cap, and how it compares with bonus depreciation.