Mississippi Code
Article 5 - Allocation of Disbursements During Administration of Trust
§ 91-17-503. Transfers from income to principal for depreciation

In this section, "depreciation" means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one (1) year.
A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation, but may not transfer any amount for depreciation:
An amount transferred to principal need not be held as a separate fund.