---
title: "Prepare a depreciation worksheet from the asset register"
url: "https://ailawframework.com/practice/taxation/prepare-a-depreciation-schedule-from-the-client-s-asset-register/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A26-B15-2-US"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Prepare a depreciation worksheet from the asset register

> Table each asset, its cost and the date placed in service, as the register states them. Do not compute a depreciation deduction and do not state a useful life.

Canonical page: https://ailawframework.com/practice/taxation/prepare-a-depreciation-schedule-from-the-client-s-asset-register/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Table each asset, its cost and the date placed in service, as the register states them. Do not compute a depreciation deduction and do not state a useful life. |
| What the lawyer must review | 26 U.S.C. § 167 allows as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear, including a reasonable allowance for obsolescence, of property used in the trade or business, or of property held for the production of income. The basis is the adjusted basis provided in section 1011. You open § 1011. For property to which § 168 applies, § 167 points to § 168. You open § 168 before you use a recovery period or a method. You decide what is depreciable. Office of Professional Responsibility Issue 2026-19: verify calculations before a return is filed. The worksheet contains none. |
| Written for | United States |
| Applies to | [Prepare a depreciation schedule from the client's asset register](https://ailawframework.com/practice/taxation/prepare-a-depreciation-schedule-from-the-client-s-asset-register.md) |

## Checking plan

- What the AI does: Table each asset, its cost and the date placed in service, as the register states them. Do not compute a depreciation deduction and do not state a useful life.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- No useful life and no deduction are stated. Section 168 was not opened.
- The cost and the date come from the register. A missing date stays blank.

## Sources

- [26 U.S.C. § 167 (depreciation)](https://www.law.cornell.edu/uscode/text/26/167) (checked 2026-10-22)
- [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (checked 2026-10-22)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*