| # Using Vintage/Group Accounts You can create two types of vintage or group account: 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 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 |