Depreciation - rental improvements
For a rental property with a class life of 27.5, the roof (improvement) would also use 27.5 as the recovery period. For a non-residential commercial building treated as 39 years MACRS property, the roof would also use 39 years. Additions and improvements to a property are depreciated under MACRS in the same way as the deduction for the property would be figured if the property had been put in service at the same time as the addition or improvement.
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