Default Depreciation Rules
For instance - Category A has the 100% bonus taken for assets placed in service between 09/08/2010 and 12/31/2011 and 50% bonus for assets placed in service after 12/31/2011. So today; February 10, 2012, I add 2 assets in Category A. The first has an in service date of 12/31/2011 and the second has an in service date of 2/10/2012. I would expect the first asset to be depreciated with the 100% depreciation rule and the second to be depreciated with the 50% rule. Is that correct?