DEPRECIATION

Combined investment funds assets, recognizing, Minn. Statutes 2026 11A.14

Definitions

Agricultural Development Act, Minn. Statutes 2026 41C.02

Income and franchise taxes, Minn. Statutes 2026 290.0131

Federal bonus depreciation deduction

Alternative minimum taxable income, Minn. Statutes 2026 290.091, 290.0921

Taxable income, Minn. Statutes 2026 290.0133, 290.0134

Wear and tear, Minn. Statutes 2026 327A.03, 604.03