n or after 1/1/15, file an amended return. (see Thstructions) YES 8. Did you calculate a depreciation deduction by the application of the federal Accelerated Cost Recovery System (ACRS)? YES 9. Were you a participant in a 'Safe Harbor Leasing" transaction during the period covered by this return? YES 10. Does this taxpa

fter 1/1/15, file an amended return. (see instructions) YES X NO 8. Did you calculate a depreciation deduction by the application of the federal Accelerated Cost Recovery System (ACES)? YES X NO 9. Were you a participant in a 'Safe Harbor Leasing" transaction during the period covered by this return? YES X NO 10. Doe

on or after 1/1/15, file an amended return. (see entructkes) YES 8. Did you calculate a depreciation deduction by the application of the federal Accelerated Cost Recovery System (ACRS)? YES 9. Were you a participant in a 'Safe Harbor Leasing" transaction during the period covered by this return? YES 10. Does this taxpa

ter 1/1/15, file an amended return. (see Instructions) YES X NO 7. Did you calculate a depreciation deduction by the application of the federal Accelerated Cost Recovery System (ACRS)? YES X NO 8. Were you a participant in a 'Safe Harbor Leasing" transaction during the period covered by this return? YES X NO 9. At

-----f%- Ne pot ------------------------ JBM ------ eee L 5 1981 2 Accelerated Cost Fs 400 J RecoverySystem = &B @ = 3 2 3 £ Note: * The adoption of Accelerated Cost Recovery System allowed companies to utilize accelerated depreciation on capital investments, leading to higher depreciation costs and lower taxable income. Source:

ces may occur If all or part of your assets were placed in service: • Before January 1, 1987: California disallowed depreciation under the federal Accelerated Cost Recovery System (ACRS). Continue to calculate California depreciation in the same manner as in prior years for those assets. • On or after January 1, 1987: Califo