Section 199A UBIA uses the depreciable basis of eligible assets. You'll find the specific amount on each Asset Worksheet in the Section 199A section at the bottom.
The UBIA will automatically be calculated for assets whose depreciable life has not expired or 10 years have not passed since the asset was placed into service. In certain rare situations, this value may need to be modified or excluded. For example, if an asset was acquired within 60 days of the end of the tax year, used for less than 45 days for business purposes, and disposed of within 120 days of acquisition, the asset is generally ineligible for inclusion in UBIA.
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