Search for: "Jane Doe Hendershott"
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23 Jul 2020, 5:55 am
Length of Cost Recovery for Real Estate, 1980-1993 Pre-1981 Post-1981 Tax Reform 1982-1983 1984-1986 1987-1993 Tax Reform Post-1993 Commercial Real Estate 36 years, 150% declining balance 15 years, 175% declining balance 18 years, 175% declining balance 19 years, 175% declining balance 31.5 years, straight-line depreciation 39 years, straight-line depreciation Residential Real Estate 31 years, sum of years’ digits depreciation 15 years, 175% declining balance 18 years, 175% declining… [read post]