Small Business Entities using the simplified depreciation rules - do NOT complete this item.
Click label D to open the worksheet (it) which provides access to the Depreciation worksheet. See Intangible/Tangible depreciating assets worksheet (it).
The Depreciation worksheet (d) will integrate the termination value of the assets where the type selected is Intangible, the disposal date is in the current tax year and integration is selected. Refer to Depreciation worksheet (d).