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Schedule C - Amortization

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Schedule C - Amortization



 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:

  • The cost of pollution-control facilities;
  • Amounts paid for research and ex-perimentation;
  • Qualified revitalization expendi-tures;
  • Amounts paid to acquire, protect, expand, register, or defend trademarks or trade names; or
  • Goodwill and certain other intangi-bles.

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.


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Views: 744 Created on: Jun 15, 2013
Date updated: Sep 16, 2015

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