This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation. Current revision Publication 946 (Print version PDF | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 946 Other current products Related publications About Publication 225, Farmer's Tax Guide About Publication 463, Travel, Gift, and Car Expenses Publication 534 (11/2016), Depreciating Property Placed in Service Before 1987 About Publication 537, Installment Sales About Publication 544, Sales and Other Dispositions of Assets About Publication 551, Basis of Assets About Publication 587, Business Use of Your Home (Including Use by Daycare Providers)