Per Diem Rates from the U.S. General Services Administration
Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances
Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Items Not Section 197 Intangibles
The following items are not considered section 197 intangibles:
- Copyrights and patents, interests in films, sound recordings, video tapes, books, or other similar property
- However, if any of these intangibles are acquired as part of a purchase of a business, then they are classified as section 197 intangibles and you may amortize their cost over 15 years.
- Interests in:
- a corporation, partnership, trust, or estate
- Land
- Certain financial contracts, or under existing leases of tangible property, or under existing indebtedness
- Sports franchises
- Certain corporate transaction costs
- Certain computer software