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Business & farm
I can add that the items were available to me for in-store pickup and were therefore "availiable for use".
From what I can determine:
Only when the asset is "placed in a state of readiness and availability for a specifically assigned function" will the IRS allow depreciation to commence.
It seems no different than if I shipped the items due to a business location move.
‎December 31, 2021
11:00 PM