2023 Rhode Island General Laws > Chapter 44-61 – Relating to Depreciation of Assets and Net Operating Loss Deduction Current as of: 2023 | Check for updates | Other versions § 44-61-1 Depreciation of assets § 44-61-1.1 Expensing in lieu of depreciation of assets § 44-61-1.2 Annual report Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights.