de for other examples of adjustments and transfers to include in column 5. Note 4. - Note 5. Include all amounts of assistance you received (or were entitled to receive) after the disposition of a depreciable property that would have decre...
AI summary The text provides guidance on adjusting capital costs for depreciable properties, including the inclusion of assistance received after disposition, repayment of assistance, and adjustments for corporate reorganizations. It outlines procedures for calculating undepreciated capital cost and the treatment of specific property classes.