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The Code Sec. 168(k) bonus depreciation deduction may not be claimed on otherwise eligible qualified restaurant property placed in service after December 31, 2008 (Code Sec. 168(e)(7)(B), as added by ... National Asset Partners is pleased to announce its best quarterly results to date! National Asset Partners team of internal engineers and cost segregation experts achieved a staggering 101% average ... A 50 percent bonus depreciation deduction is allowed for qualifying MACRS property acquired after December 31, 2007 and placed in service before January 1, 2010 (Code Sec. 168(k), as amended by the Ec... Real property placed in service after 1986 is depreciated under MACRS (¶1236). Real property placed in service after 1980 and before 1987 is depreciated under ACRS (¶1252). Additions and improvements ... Summary:The 15-year recovery period for improvements to a restaurant building is extended to apply to improvements placed in service in 2008 and 2009. A 15-year recovery period now applies to restaura... Unless a leasehold improvement qualifies as "15-year leasehold improvement property" under the rule described below or is an improvement to a retail building or a restaurant (see ¶1240), the cost of a...