When comparing depreciation rules for regular tax purposes to those for alternative minimum tax (AMT) purpos (Check all that apply .) For AMT purposes, the difference between regular tax depreciation and AMT depreciation is an adjus Depreciation of real property is the same for both regular tax purposes and AMT purposes . For AMT purposes , businesses must use the 150 percent declining balance or the straight -line method The allowable recovery periods are longer for all depreciable assets for AMT purposes than for regular Section 179 expense is NOT deductible for AMT purposes