Document ID: chunk:federal_register_of_legislation:C2010C00617:clause:6_1
Version: federal_register_of_legislation:C2010C00617
Segment Type: clause
Provision Reference: sch 6 cl 1
Character Range: 93479–94566

1  Section 10‑5 (table item headed "depreciation")
Repeal the item, substitute:

depreciation
excess of termination value over written down value generally
                                                                                         42‑190, 42‑192,
                                                                                         42‑223
for some cars                                                                            42‑240
lesser of termination value or cost (plant pooled under Subdivision 42‑L)
                                                                                         42‑390
excess of termination value over pool closing balance (low‑value pools)
                                                                                         42‑475(3)
leased plant or lease, disposal of                                                       45‑5
leasing entity, disposal of                                                              45‑15, 45‑20
partnership interest, disposal of                                                        45‑10