# Changes in Computing Depreciation
> **IRS** · Final and temporary regulations. · Published 2006-12-28 · Effective 2006-12-28 · 71 FR 78066
## Document
- **Document number:** 06-9892
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 78066
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-28
- **Effective date:** 2006-12-28
- **Treasury docket:** TD 9307
## Abstract

This 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). Specifically, these regulations provide guidance to any taxpayer that makes a change in depreciation or amortization on whether such a change is a change in method of accounting under section 446(e) of the Internal Revenue Code and on the application of section 1016(a)(2) in determining whether the change is a change in method of accounting.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/28/06-9892/changes-in-computing-depreciation)
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