# Changes in Computing Depreciation; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2004-02-04 · Effective 2004-01-02 · 69 FR 5272
## Document
- **Document number:** 04-2296
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 5272
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-02-04
- **Effective date:** 2004-01-02
- **Treasury docket:** TD 9105
## Abstract

This document corrects final and temporary regulations (TD 9105) that were published in the Federal Register on January 2, 2004 (69 FR 5). The document contains regulations relating to a change in computing depreciation or amortization as well as a change from a nondepreciable or nonamortizable asset to a depreciable or amortizable asset (or vice versa).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/02/04/04-2296/changes-in-computing-depreciation-correction)
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