On November 7, a Calendar Year Business Placed in Service

question 62

Multiple Choice

On November 7, a calendar year business placed in service $900,000 of 3-year recovery property. If this was the only property placed in service during the year, MACRS depreciation is computed using the:

• A) Mid-month convention
• B) Mid-quarter convention
• C) Mid-year convention
• D) Daily pro-ration method

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Definitions:

Body Alignment

The optimal positioning of the body parts to maintain proper posture and reduce the risk of injury or pain.

Recumbent Position

A lying down position in which the individual is on their back, often used in medical and therapeutic settings.

Lateral Position

A body positioning technique where the patient lies on their side, often used in medical and therapeutic settings to improve comfort or access.

Physical Mobility

The ability to move the body freely and with ease, including walking, standing, and transferring from one position to another.