DEPRECIATION

Combined investment funds assets, recognizing, Minn. Statutes 2025 11A.14

Definitions

Agricultural Development Act, Minn. Statutes 2025 41C.02

Income and franchise taxes, Minn. Statutes 2025 290.0131

Intermediate care facilities, medical assistance payments, Minn. Rules 9553.0020

Nursing facilities, medical assistance payments, Minn. Rules 9549.0020

Federal bonus depreciation deduction

Alternative minimum taxable income, Minn. Statutes 2025 290.091, 290.0921

Taxable income, Minn. Statutes 2025 290.0133, 290.0134

Income taxes, see INCOME AND FRANCHISE TAXES

Intermediate care facilities, medical assistance payments, allowable depreciation expense, Minn. Rules 9553.0060

Public utilities, see PUBLIC UTILITIES

Telephone utilities, see TELEPHONE COMPANIES

Wear and tear, Minn. Statutes 2025 327A.03, 604.03