Small Business Entities using the simplified depreciation rules - do NOT complete this item
Click label K to open the worksheet (it) which provides access to the Depreciation worksheet. See to Intangible/Tangible depreciating assets worksheet (it).
The Depreciation worksheet can be opened from the worksheet (it) or directly from the return by selecting Preparation > Schedule > Depreciation worksheet. (Depreciation worksheet (d))
An amount of net PP or non-PP business income must be present, if any amount is present at item P18 for Termination value of other depreciating assets.