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Laurel Business Institute 20162018 CatalogUniontown11 East Penn Street PO Box 877 Uniontown, PA 15401 7244394900Morgantown 40 Commerce Drive Ste. 201 Morgantown, WV 26501 3043812638www.laurel. Laurel
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The LBI catalog is a list of all Low-Value Pool assets owned by a taxpayer for tax purposes.
Taxpayers who own Low-Value Pool assets are required to file the LBI catalog.
The LBI catalog can be filled out online through the designated tax portal or by submitting a physical form to the tax authority.
The purpose of the LBI catalog is to accurately report Low-Value Pool assets for tax assessment and depreciation purposes.
The LBI catalog must include details of each Low-Value Pool asset, such as description, value, acquisition date, and depreciation schedule.
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