BobKamman
Level 15
03-30-2023
11:41 AM
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Generally property is considered placed in service when it is ready and available for a specific use, regardless of whether or not it is actually used at the time.
From what you are saying, the machine was ready and available. The first site location was not. Perhaps a close call based on all the facts and circumstances, but I don't view my job as saying No to everyone.