Amortization. Include amortization in this part. For amortization that begins in 2014, you must complete and attach Form 4562. You can elect to amortize such costs as:
In most cases, you cannot amortize real property construction period interest and taxes. Special rules apply for allo-cating interest to real or personal proper-ty produced in your trade or business.
For a complete list, see the instruc-tions for Form 4562, Part VI.