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Year Depreciation expense
acq. Asset Cost 1987 1988 1989 1990
1987 Furniture
& fixtures $10,543 $2,109 $3,374 $2,024 $1,215
Computer 2,186 437 700 420 252
1988 Furniture
& fixtures 2,630 12,630
Computer 5,270 15,270
Total depreciation
and sec. 179 exp. 2,546 11,974 2,444 1,467
1These amounts were claimed as sec. 179 expenses.
The detail in Mr. Aunan’s workpapers shows that, during 1987,
petitioner purchased furniture costing $3,003 and a copier
costing $3,069 and made leasehold improvements costing $4,471.
The total of these three items is $10,543, the amount used by Mr.
Aunan in calculating the depreciation expense attributable to
furniture and fixtures for the years at issue. The detail also
shows that, during 1987, petitioner purchased a computer costing
$2,186, a figure that ties into Mr. Aunan’s depreciation
schedule.
Documents introduced into evidence at trial establish the
following:
(1) Petitioner purchased a computer for $2,186 during 1987
(Ex. 38-R, line 211).15
15Ordinarily, we do not include citations to the record in
our opinions. In this case, however, references to line items in
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