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r. Depreciation and Amortization OMB No.1545-0172 Form 4562 (Including Information on Listed Property) 2014 ►Attach to your tax return. Internal Revenue ► Information about Form 4562 and its separate Instructions Is at vessnv.frs.gov/form4562. Sequa eM 179 Internal ant of to Service (99) g Sequence No. Name(s)shown on return Identifying number TOPPERZ INC 47-1291652 Business or activity to which this form relates Form 1120 Line 20 Election To Expense Certain Property Under Section 179 Note:If you have any listed property,complete Part V before you complete Part 1. 1 Maximum amount(see instructions) I 1 500,000. 2 Total cost of section 179 property placed In service(see instructions) 2 3 Threshold cost of section 179 property before reduction in limitation(see instructions) 3 2,000,000. 4 Reduction in limitation.Subtract line 3 from line 2.If zero or less,enter-0- 4 5 Dollar limitation for tax year.Subtract line 4 from line 1.If zero or less,enter-0-.If married filing separately,see instructions 5 6 (a)oesalptionofpropedy (Wad(business use ory) (c)Boded cost 7 Listed property.Enter the amount from line 29 I 7 8 Total elected cost of section 179 property.Add amounts in column(c),lines 6 and 7 8 9 Tentative deduction.Enter the smaller of line 5 or line 8 9 10 Carryover of disallowed deduction from line 13 of your 2013 Form 4562 10 11 Business Income limitation.Enter the smaller of business income(not less than zero)or line 5(see instrs) 11 12 Section 179 expense deduction.Add lines 9 and 10,but do not enter more than line 11 12 13 Carryover of disallowed deduction to 2015.Add lines 9 and 10,less line 12 ►I 13 Note:Do not use Part ll or Part Ill below for listed property.Instead,use Part V. Special Depreciation Allowance and Other Depreciation (Do not include listed property.)(See instructions.) 14 Special depreciation allowance for qualified property(other than listed property)placed in service during the tax year(see instructions) 14 15 Property subject to section 168(f)(1)election 15 16 Other depreciation(including ACRS) 16 MACRS Depreciation(Do not include listed property.)(See instructions.) Section A 17 MACRS deductions for assets placed in service in tax years beginning before 2014 17 18 If you are electing to group any assets placed in service during the tax year into one or more general ❑ asset accounts,check here ► E '{" Section B—Assets Placed In Service During 2014 Tax Year Using the General Depreciation System (a) (b)Month and (c)Basis foe depredation (d) (e) (f) (g)Depmciatien Classification of property year placed (businessMvesbnent use Recovery period Convention Method deduction in service only—see instructions) 19 a 3-year property b5-year property 398. 5.0 yrs HY 200 DB 70. c 7-year property d 10-year property e 15-year property 65,750. 15.0 yrs HY S/L 2,192. f 20-year properly g25-year property 25 yrs S/L h Residential rental 27.5 yrs NM S/L property 27.5 yrs NM S/L 1 Nonresidential real 39 yrs NM S/L property MM S/L Section C —Assets Placed In Service During 2014 Tax Year Using the Alternative Depreciation System 20 a Class life S/L b12-year _ 12 yrs S/L c40-year 90 yrs MM S/L Vera , Summary(See Instructions.) 21 Listed property.Enter amount from line 28 21 22 Total.Add amounts from line 12,Ines 14 though 17,lines 19 and 20 In column(g),and line 21.Enter here and on the appropriate Ines of your return.Partnerships and S corporations—see instructions 22 2,2 62. 23 For assets shown above and placed in service during the current year,enter the portion of the basis attributable to section 263A costs 23 BAA For Paperwork Reduction Act Notice,see separate Instructions. F0120812 0624114 Form 4562(2014)