| Using Vintage/Group Accounts |  |
| You use vintage accounts or group accounts to associate and maximize the United States tax deduction for assets subject to ADR and MACRS group depreciation. There are two types of accounts you can create: MACRS group accounts, for any MACRS asset placed into service after 1994. Vintage accounts, for assets placed into service prior to 1980. For each vintage/group account you create, you set parameters to determine what assets the account can be associated with and how ERP LN depreciates those assets. All assets that you associate with a vintage/group account must share these parameters. Assets in a vintage/group account are depreciated as a group, and are subject to different disposal rules than assets that are not part of an account. For more information, refer to Disposing Vintage/Group Accounts. Related topics Disposing Vintage/Group Accounts |