If a C Corporation Uses Straight-Line Depreciation on Real Estate

question 108

True/False

If a C corporation uses straight-line depreciation on real estate (§ 1250 property), no gain on the sale of the property will be recaptured as ordinary income.

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Definitions:

Aggregate Planning

A process in business operations management that involves developing, analyzing, and maintaining a preliminary, approximate schedule of the overall operations of an organization.

Management Coefficients Model

A forecasting model that uses managerial judgement to adjust statistical forecasts to take into account unique or unusual events.

Regression

A statistical technique used to model and analyze the relationship between a dependent variable and one or more independent variables.

Historical Managerial Performance

An assessment of past achievements and effectiveness of managers in their professional roles, often used for future planning and development.