### Question
Can you define what depreciation deductions means?


### Answer
**Depreciation deductions** is defined as the following in *26 U.S.C. § 865*:

> any deductions for depreciation or amortization or any other deduction allowable under any provision of this chapter which treats an otherwise capital expenditure as a deductible expense

#### Citation:
  - *26 U.S.C. § 865*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

