Do depreciation deductions vary by entity type or by industry? Go to the IRS Tax Statistics page (www.irs.gov/statistics) and review' the spreadsheets containing data for corporations, partnerships, and nonfarm proprietorships by sector or industry. You can find these in the Business Tax Statistics section of the IRS site. 

Evaluate the depreciation deductions by sector (19 sectors are identified in the IRS spreadsheets) and by entity using Microsoft Excel. E-mail the spreadsheet to your instructor along w ith a brief summary’ of your findings.