Origination Fees. The loan origination fee is the fee charged by the lender for processing a loan application. Origination fees, sometimes called origination points, are generally determined as a percentage of the total loan cost and usually range from .5 percent to 1 percent, or .5 to 1 point, of the loan.losing costs are all the fees associated with getting a mortgage. According to its annual survey of mortgage rates, Bankrate.com reports that the average closing costs in the U.S. in early 2010 were $3741, based on a $200,000 loan with a 20-percent down payment.
1 Applies to new equipment only (original use must occur with the taxpayer claiming bonus depreciation).  Equipment must be purchased and placed in service in the year in which the taxpayer is claiming the bonus.
Qualifications and Restrictions on Using Bonus Depreciation. To be qualified to use bonus depreciation, your business must be the original user of the property. The property must be new MACRS property placed in service (set up and used) before January 1, 2020. Only certain types of property may be eligible for bonus deprecation. Computer software is now included.