let's say you have a house you bought on 01/01/2015.

you rented 1 year from 2020 to 2021, and again from 2023 to 2024.

how would you calculate the bases of depreciation for each of the two periods? And given that there are gaps that the house was not rented, what is the date that you have to stop depreciation (is the 27.5 year clock runs continuously whether the house is rented or not, or only runs when it is rented?)?

所有跟帖： 

• 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