It's called the MIND diet, and it's been ranked the easiest diet to follow and the second best overall diet (tying in both categories) for 2016 by U.S. News & World Report.
Increasing the depreciation period affect movieplex income. American Movieplex, a large movie theater chain, leases most of its theater facilities. In conjunction with recent operating leases, the company spent $28 million for seats and carpeting.
First, it retroactively extended bonus depreciation through 2019, which is the change that got all the attention. But the act also introduced a new concept, qualified improvement property, which expands the availability of bonus depreciation. Under the PATH Act, Sec. 168(k) provides a depreciation deduction equal to 50% of the adjusted basis of qualifying property in the first year it is placed in service for property placed in service in 2015, 2016, or 2017.