Oregon generally conforms to the federal treatment of bonus depreciation under I.R.C. § 168(k). However, for the 2009 and 2010 tax years, Oregon did not allow bonus depreciation, as specified in Or. Rev. Stat. § 317.301(2) and Or. Rev. Stat. § 317.010(8), (9). This temporary divergence highlights the importance of understanding historical state-level modifications to federal depreciation rules.
A Apartment Complex purchased for $944,731 in Oregon
Through a detailed engineering cost segregation study, this Apartment Complex owner in Oregon accelerated depreciation on qualifying components - turning $115,482 of locked-up basis into immediate tax deductions and improved cash flow.
