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The following video provides you with the correct English pronunciation of the word "Half-year Convention", to help you become a better English speaker.
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A tax depreciation convention that assumes all equipment is purchased or sold at the midpoint of a taxpayer's tax year. The half-year convention allows an equipment owner to claim a half-year of depreciation deductions in the year of acquisition- as well as in the year of disposition- regardless of the actual date within the year that the equipment was placed in service or disposed of.
| Half-year Convention in English
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