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.
Guidance on Electing Not to Take 50% Bonus Depreciation. The IRS on Tuesday released Rev. Proc. 2009-33, providing guidance on how taxpayers can elect not to claim 50% bonus depreciation under IRC Â§ 168(k)(1) but instead increase their credit limitation under section 38(c) and their AMT credit limitation under section 53(c).