N.Y. Comp. Codes R. & Regs. tit. 10 § 441.90

Current through Register Vol. 46, No. 53, December 31, 2024
Section 441.90 - Depreciable cost

That part of the cost of a fixed asset that is to be spread over useful life; i.e.,cost less the estimated recovery from resale or salvage.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.90