3

depreciation starts when the property were "placed in service".  The placed in service date is the start of depreciation. 

The place in service date is when the property is ready for intended use.  Usually it is when it is ready for showing. 

所有跟帖： 

• let's say you have a house you bought on 01/01/2015. -borisg- ♂ (388 bytes) () 02/22/2024 postreply 06:31:32

• 我的三年出租期間中間也斷了半年，估計就忽略不計吧，算年份就行 -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:35:43

• Depreciation ceases when the asset is derecognized. -檸檬椰子汁- ♂ (1472 bytes) () 02/22/2024 postreply 06:43:15

• but still use the same base. -borisg- ♂ (0 bytes) () 02/22/2024 postreply 06:48:05

• the base is always acquisition cost -檸檬椰子汁- ♂ (356 bytes) () 02/22/2024 postreply 06:54:51

• but does the 27 1/2 year rule start from date of purchase? -borisg- ♂ (169 bytes) () 02/22/2024 postreply 07:00:29

• I know this is counter-intuitive. -檸檬椰子汁- ♂ (830 bytes) () 02/22/2024 postreply 07:09:32

• 那就是出租的年份。Thanks! -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:36:06

• 那就是用買房的價格比如10萬除27.5， 再乘3，如果straight line 方法的話。好像是這樣，對吧？多謝！ -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:39:19

• 買房的價格減去地價部分，隻能折舊結構。 -檸檬椰子汁- ♂ (0 bytes) () 02/22/2024 postreply 06:40:59

• 是嗎？還不知道地價和房價可以分開算呢。我的townhouse咋個減去地價呢？ -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:42:59

• go google, jeez, I am not your mother. -檸檬椰子汁- ♂ (0 bytes) () 02/22/2024 postreply 06:43:35

• will do, will do -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:52:06

• township 的稅單上會有land and improvement, 算一個比例， 用買價乘那個比例計算 -mimi56- ♀ (0 bytes) () 02/22/2024 postreply 10:59:48

• 好。我去找。多謝1 -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 13:22:40

• 沒找到。不過在網上搜索到的property summary 上看到appraised land value 是空白。 -ice_tea- ♂ (62 bytes) () 02/22/2024 postreply 14:15:06