 Any disabled access credit, enhanced oil recovery credit, or credit for employer-provided child care facilities and services. So notice that if you do something, you put in a piece of equipment or something like that, and you do so because you're incentivized by the tax code to do it, and they're going to give you a credit for doing it, right? Now, if they didn't give you the credit, then, and you did it, and you did it anyway for business purposes or whatever, you would still, you would think, get the deduction. But notice that if they give you a credit for it, the credit is, of course, better than a deduction, right? Because if you get the credit, one dollar of credit versus one dollar of deduction means the credit, one dollar would be a dollar for dollar benefit, and a deduction in the form of an expense depreciation dollar would only reduce your taxable income. You would only get a benefit then based on the tax rate. So then the question is, well, if they're going to give you this credit, which is better than the deduction, do you also get the deduction? And that's where the problem comes in, possibly not. Possibly they're going to say no, you need to decrease the basis of your property so that you can allocate the adjusted basis of the property. Those are kind of the thought process that might come into that. So any special depreciation allowance, similar with the 179, you can kind of think of the special depreciation as the IRS basically saying, the politician saying, we want to give more depreciation upfront for whatever reason. We want to stimulate the economy, or most likely because it's quite popular, and that makes the politicians, they like to be able to say they're going to put a special depreciation in. Similar kind of thing. If you get the depreciation upfront, then you would think, in essence, your basis is going to be lower. You can take less of the cost to be allocated in future years. Basis adjustment for investment credit property under section 50C of the internal revenue code. So for additional credits and deductions that affect basis C section 1016 of the internal revenue code, enter the basis for depreciation under column C and part three of form 4562 for information about how to determine the cost or other basis of property. See what is the basis of the depreciation property in chapter one. So just as a general rule, the general idea would be the cost is somewhat kind of the basis. You might have to allocate that between personal and business use, but if it's fully business used to property, then you want the benefit of that cost, which would allocate over the useful life under normal depreciation kind of rules, but you can't depreciate more than the cost of the property, which is kind of like the basis of the property because the idea is that you're allocating the cost over the useful life. If you get the depreciation more in the first few years, great, 179 deduction, special depreciation, great. But that does mean that you can't just keep depreciation after future years. You're going to have to lower the basis or the adjusted basis, the amount that you're going to be able to apply out into the future. That's basically the tradeoff. So basis in essence is good. We want to have a higher basis because that means that we might be able to depreciate in the future and we might be able to sell it or if we were to sell it, we would have a lesser of a gain or a greater loss. However, the basis also represents in essence a deduction that we're going to get to take at some point in time. The earlier we can take that deduction, the better usually because we'd rather have the expense today than tomorrow because of the time value of money, although there are exceptions. For example, if we think we're going to have more income in the future, then we might say, hey, that's going to increase my tax brackets in the future and in that case, maybe you take the deduction in the future because you think you're going to get a better tax benefit at that point. General rule, basis, we want to take the deduction sooner than later.