The day on which an asset became available for use by a business. In most cases, the placed-in-service date and the purchase date are the same, but that is not necessarily the case. Depreciation begins on the placed-in-service date.
Related information about placed-in-service date:
- Publication 946 (2011), How To Depreciate Property
 The placed in service date for your property is the date the property is ready and   available for a specific use. It is therefore not necessarily the date it is first used.
 
- What is placed-in-service date? definition and meaning
 Definition of placed-in-service date: The day on which an asset became available   for use by a business. In most cases, the placed-in-service date and the ...
 
- LIHTC Lexicon
 The placed-in-service date generally marks the beginning of the credit period. It   is defined as the date the property is ready for occupancy. Pledge The pledge ...
 
- PLACED IN SERVICE DATES
 The placed in service date for a newly constructed building should be on or after   the date of either the Temporary Certificate of Occupancy or Final Certificate of ...
 
- What Is the Placed in Service Date? - IRS Tax Map
 You begin to claim depreciation when your property is placed in service for either   use in a trade or business or the production of income. The placed in service ...
 
- certification of project placed in service date - Mass.Gov
 hereby certify under the penalties of perjury that the placed in service date of the   project known as located at is . If there is more than one building in the project, ...
 
- Application for Section 1603:
 2C. Property Placed in Service — enter the date on which the property was   placed in service. See Program Guidance for a definition of placed in service   date.
 
- Residential Renewable Energy Tax Credit | Department of Energy
 If the installation is at a new home, the "placed in service" date is the date of   occupancy by the homeowner. Expenditures include labor costs for on-site ...