Limits for charitable deductions
MACRS property classes (shortcut)
5- CAT (Computers & office equip, Autos, Taxis/trucks)
7- O (Office furniture/fixtures)
27.5-R (Residential real estate)
39- N (Nonresidential real estate)
MACRS depreciation conventions
Mid-month: Real property
Mid-quarter: More than 40% in Q4
Half-year: Everything else