Pub 225 Compliance

This commit is contained in:
2026-06-10 15:23:02 -05:00
parent 221ccb7826
commit 5074a3ad63
16 changed files with 434 additions and 24 deletions

View File

@@ -7,6 +7,12 @@
// IRS Table 1 — Alphabetical Listing of Commonly Used Assets.
const COMMON = [
{ description: 'Adding Machines', class_number: '00.13', gds: 5, ads: 6 },
// Farm land improvements & orchards/groves (IRS Pub 225 / Pub 946 farm property).
{ description: 'Water Wells (farm land improvement)', class_number: '00.3', gds: 15, ads: 20 },
{ description: 'Irrigation Systems (farm land improvement)', class_number: '00.3', gds: 15, ads: 20 },
{ description: 'Drainage Facilities (farm land improvement)', class_number: '00.3', gds: 15, ads: 20 },
{ description: 'Paved Lots / Farm Roads (land improvement)', class_number: '00.3', gds: 15, ads: 20 },
{ description: 'Orchards, Groves & Vineyards (fruit/nut trees & vines)', class_number: '00.0', gds: 10, ads: 20 },
{ description: 'Agricultural Machinery and Equipment', class_number: '01.1', gds: 7, ads: 10 },
{ description: 'Airplanes, Commercial', class_number: '45.0', gds: 7, ads: 12 },
{ description: 'Airplanes, Noncommercial', class_number: '00.21', gds: 5, ads: 6 },