Question: With regard to depreciation computations made under the general MACRS method, the half - year convention provides that: a . The deduction will be based

With regard to depreciation computations made under the general MACRS method, the half-year convention provides that:
a. The deduction will be based on the number of months the property was in service, so that one-half month's depreciation is allowed for the month in which the property is placed in service and for the month in which it is disposed of.

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