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Instead the taxpayer is instructed to provide a statement with a breakdown of the property(ies).(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)(14)(15)(16)(17)(18)(19)�[3] This amount is the sum of Part I of the Form 4562. It also includes amounts from Line 29 from Part V: Listed Property, which is the sum of Lines 26, column (i) "Elected section 179 costs".lNotes: * Estimate should be used with caution because of the small number of returns on which it was based.][1] Includes returns of active corporations, other than Forms 1120S, 1120-REIT, and 1120-RIC.Z[2] Includes returns reporting depreciation amounts and no depreciation deduction claimed."[5] This amount is less than $500.Finance and insurance"Real estate and rental and leasing0Professional, scientific, and technical services+Management of companies (holding companies)HAdministrative and support and waste management and remediation servicesEducational services!Health care and social assistance#Arts, entertainment, and recreationAccommodation and food servicesOther servicesItem and form reference?Part I: Election To Expense Certain Property Under Section 179:?Part II: Special Depreciation Allowance and Other Depreciation:FPart III: MACRS Depreciation, Section B - General Depreciation System:JPart III: MACRS Depreciation, Section C - Alternative Depreciation System:*Agriculture, forestry, fishing and huntingWholesale and retail tradeAll sectorsTransportation and warehousing412 Section 179 expense deduction [3]H14 Special depreciation allowance for qualified propertyA15 Property subject to section 168(f)(1) election519a, col. c 3-year property basis for depreciation519a, col. g 3-year property depreciation deduction519b, col. c 5-year property basis for depreciation519b, col. g 5-year property depreciation deduction519c, col. c 7-year property basis for depreciation519d, col. g 10-year property depreciation deduction519e, col. c 15-year property basis for depreciation519c, col. g 7-year property depreciation deduction519d, col. c 10-year property basis for depreciation619f, col. c 20-year property basis for depreciation519e, col. g 15-year property depreciation deduction619f, col. g 20-year property depreciation deduction519g, col. c 25-year property basis for depreciation519g, col. g 25-year property depreciation deduction@19h, col. c Residential rental property basis for depreciation@19h, col. g Residential rental property depreciation deductionB19i, col. c Nonresidential real property basis for depreciationB19i, col. g Nonresidential real property depreciation deduction:Margin 50-year property basis for depreciation [4]:Margin 50-year property depreciation deduction [4]820a, col. c Class life property basis for depreciation820a, col. g Class life property depreciation deduction520b, col. c 12-year property basis for depreciation520b, col. g 12-year property depreciation deduction520c, col. c 40-year property basis for depreciation520c, col. g 40-year property depreciation deduction616 Other depreciation (including ACRS)[5]8Corporations Claiming Depreciation on Form 4562 [1] [2]:W[All figures are estimates based on samples--money amounts are in thousands of dollars] 2Selected Items by Industrial Sector, Tax Year 2013a17 MACRS deduction for assets placed in service in tax year beginning before 2013%21 Listed property [6]&22 Total (depreciation)8Number of returns claiming depreciation on form 4562 [2]Z[6] This amount is from Part V, Line 28, which is the sum of Lines 25 thru 27, column (h).� Form 4562 is entitled "Depreciation and Amortization". ACRS is abbreviation for Accelerated Cost Recovery System . 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