Assertion: preference's property | /r/AtLocation | service
Facets:
value: after january
type: TEMPORAL
value: before 1987
type: TEMPORAL
Source sentences:
text: Accelerated depreciation on property placed in service before 1987
text: The amount of accelerated depreciation or amortization on property placed in service before January 1, 1987 in excess of the amount that would be allowed if straight line depreciation was used is added back as a preference.
text: This adjustment generally only applies to property that was placed in service after January 1, 2007 but is being depreciated under the pre- 1987 rules due to the transitional provisions of the Tax Reform Act of 1986.