Terms of use
Information, not advice
Smart Accounting provides general information about US federal depreciation rules and book-keeping. It is not tax, legal or accounting advice, and using the site does not create a client relationship. Your facts, elections, state rules and later changes in the law can change the right answer. Confirm with a qualified tax professional before you file.
Calculators
Calculator results are estimates based on the inputs you provide and the rules described on the calculator page, including its stated limitations. We test the calculations but cannot guarantee they are free of error or right for your situation. You are responsible for what you file.
Accuracy and updates
We check figures against IRS sources on the dates shown and correct errors when we find them, but tax rules change and pages may be out of date at the time you read them.
Use of content
You may use calculator output for your own records and share links to any page. Text and design are © Smart Accounting; IRS tables and quotations are US government works. Images are used under the licenses listed on the image credits page.
Liability
To the extent the law allows, Smart Accounting is not liable for losses arising from use of the site. The site is provided as is.
Governing law
These terms are governed by the laws of the United States and the state in which the operator resides, without regard to conflict-of-law rules.
Questions: info@smartaccounting.xyz.