Pages • 2
Capital Recovery: Depreciation, Amortization, and Depletion CHAPTER 9: CAPITAL RECOVERY: DEPRECIATION, AMORTIZATION, AND DEPLETION.Depreciation and Amortization for Tax Purposes. General Rules for Depreciation Deductions: apply only for property is used in a trade or business or held for the production of income. This rule makes it clear that not all capital expenditures for property are.