Pollution Control Facilities You can choose to amortize over 60 months the cost of a certifiedpollution control facility. Certified pollution control facility.A certified pollution control facility is a new identifiabletreatment facility used, in connection with a plant or other propertyin operation before 1976, to reduce or control water or atmosphericpollution or contamination. The facility must do so by removing,changing, disposing, storing, or preventing the creation or emissionof pollutants, contaminants, wastes, or heat. The facility must becertified by state and federal certifying authorities. The facility must not significantly increase the output orcapacity, extend the useful life, or reduce the total operating costsof the plant or other property. Also, it must not significantly changethe nature of the manufacturing or production process or facility. The federal certifying authority will not certify your property tothe extent it appears you will recover (over the property's usefullife) all or part of its cost from the profit based on its operation(such as through sales of recovered wastes). The federal certifyingauthority will describe the nature of the potential cost recovery. Youmust then reduce the amortizable basis of the facility. hotel rates SorrentoNew identifiable treatment facility.A new identifiable treatment facility is tangible depreciableproperty which is identifiable as a treatment facility. This does notinclude a building and its structural components unless the buildingis exclusively a treatment facility. Basis reduction for corporations.A corporation must reduce the amortizable basis of a pollutioncontrol facility by 20% before figuring the amortization deduction. More information.York hotel roomsFor more information on the amortization of pollution controlfacilities, see section 169 of the Internal Revenue Code and therelated regulations.