過去有過討論，建寧大俠說（見如下）...不知檸檬大俠啥看法？

Depreciation amount=Total purchase cost X 【(Reassessed tax-base Improvement Value)/（Reassessed Total Value）】 

Reassessed tax-base total value=Reassessed tax-base improvement value + Reassessed Land value

IRS　規定要按比例來計算！