N.Y. Comp. Codes R. & Regs. tit. 10 § 451.78

Current through Register Vol. 46, No. 51, December 18, 2024

Section 451.78 - Depreciation

The systematic distribution of the cost or other basis of depreciable asset over its estimated useful life.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.78