DEPRECIATION

Aircraft, taxes, Minn. Statutes 2004 360.531

Combined investment funds assets, recognizing, Minn. Statutes 2004 11A.14

Deductions

MFIP assistance units, self-employed participants, Minn. Statutes 2004 256J.37

Delayed depreciation, defined, Minn. Statutes 2004 290.01

Depreciable agricultural property, defined, Minn. Statutes 2004 41C.02

Federal bonus depreciation deduction

Alternative minimum taxable income, Minn. Statutes 2004 290.091, 290.0921

Federal taxable income, additions to and subtractions from, Minn. Statutes 2004 290.01

Net proceeds taxes (mining), deductions, Minn. Statutes 2004 298.017

Wear and tear, Minn. Statutes 2004 327A.03, 604.03