depreciation US implements Year 1 100% write down for capital expenditure vspace_10px.png It's a pillar of the Tax Cuts and Jobs Act (TCJA) 2017 and it's about to appear in the Federal Register. And it makes the USA very unusual in recognising the realities of depreciation in a disposable world. And then they go and stuff it up. CoNet Section: Taxation - Corporate and business spacer_20_tallx1_wide.png please_be_informed_front_page_article_separator.png