Noun. 1. specific heat-the heat required to raise the temperature of one gram of a substance one degree centigrade. heat, heat energy-a form of energy that is transferred by a difference in temperature. 1  Facebook.
You begin to depreciate your property when you place it in service for use in your trade or business or for the production of income. You stop depreciating property either when you have fully recovered your cost or other basis or when you retire it from service, whichever happens first.
The appraiser will locate the type. and size of each billboard, make any necessary construction adjustments, and then apply. the appropriate depreciation to come up with the billboard value for assessment purposes. The Billboard Structures Valuation Guide is effective for January 1, 2015. The.