Placed In Service
外汇网2021-06-19 13:59:18
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The point in time when an asset that can be depciated is first placed in use. The date the asset is placed in service marks the beginning of the depciation period. The date of purchase usually marks when an asset is placed in service, but not always.
Owners of depciable assets should take note of the date that their depciable assets are first placed in service, because they must record that date on their tax returns for depciation calculations. The receipt for the good will effectively double as both proof of purchase and proof of date placed in service for the IRS in the event of an audit.
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