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.
bonus depreciation. First-year bonus depreciation is a special depreciation deduction that was enacted to help boost the economy. With bonus depreciation, you can deduct a specified percentage of your property's cost in a single year and depreciate the rest using regular depreciation. For calendar year 2012 and 2013, the first-year depreciation deduction is 50%. Bonus depreciation is scheduled to expire in 2014. How Much You Depreciate Each Year