N.Y. Comp. Codes R. & Regs. tit. 10 § 451.178
Current through Register Vol. 46, No. 45, November 2, 2024
Any capital asset, as a building, machine or patent, the usefulness of which to its owner is restricted by its physical life or by the period during which it contributes to operations.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.178