Post-9/11 depreciation.

• Position: Fast Tax Facts 2002

California has not adopted the following provisions:

Additional 30 percent immediate write-off for assets:

* Acquired after Sept. 10, 2001 and before Sept. 11, 2004

* Placed in service between Sept. 11, 2001 and Dec. 31, 2004

* Recovery period must be 20 years or less

Additional depreciation for vehicles:

* Vehicles acquired within time period mentioned above can claim an

additional $4,600 (total $7,600) of depreciation in 2002 (to...