N.Y. Comp. Codes R. & Regs. tit. 10 § 451.103

Current through Register Vol. 46, No. 45, November 2, 2024
Section 451.103 - Extraordinary depreciation

Depreciation caused by unusual wear and tear, unexpected disintegration, obsolescence or inadequacy beyond that attributable ordinary loss of physical or service life.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.103