The handbook also offers references to relevant Internal Revenue Code sections, IRS regulations and rulings, and court cases. The accompanying calculator performs depreciation calculations for tax planning or for determining the most appropriate depreciation elections when an asset is placed into service.

The calculator can generate a printable and savable depreciation schedule for the life of an asset and enable users to enter notes to document conclusions, such as election.

The book and calculator are available on the Thomson Reuters Checkpoint online research platform. The handbook is also available on the Thomson Reuters Proview app.

Price: $149 handbook and calculator (one user) $99 print and ProView versions (one copy) Thomson Reuters: http://tax.thomsonreuters.com; (800) 950-1216.