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.
There are two types of these accelerated depreciation deductions -- known as bonus depreciation and Section 179 Depreciation. Air conditioning units are specifically excluded as ineligible for Section 179 Depreciation. Bonus depreciation, equal to 50 percent or 100 percent of the air conditioning unitâs value, may be claimed. The amount of deduction depends on the date in service and current tax rules. If the air conditioning unit qualifies for bonus depreciation, the appropriate 50 percent or 100 percent amount may deducted.