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Depreciation

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Depreciation - Nonresidential real estate - 39 year property

Nonresidential real property is real property that is not residential real property or property with a class life of less than 27.5 years. For nonresidential real property placed in service after 1986 and before 5/13/93 the cost is to be recovered over 31.5 years not 39.

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