Accountancy Forum
Test for depreciating as part of structure vs. sta - Printable Version

+- Accountancy Forum (https://www.accountancy.com.pk/forum)
+-- Forum: The Profession (https://www.accountancy.com.pk/forum/forumdisplay.php?fid=4)
+--- Forum: Tax (https://www.accountancy.com.pk/forum/forumdisplay.php?fid=8)
+--- Thread: Test for depreciating as part of structure vs. sta (/showthread.php?tid=10030)



Test for depreciating as part of structure vs. sta - sqjehd - 06-27-2011

For residential rental real estate, what's the test for determining
whether an asset is depreciated over 27.5yrs as part of the structure
vs. depreciated as a "standalone" asset?

For example, I'd expect a refrigerator to be depreciable as a
standalone asset. But what about a built-in bookcase? New kitchen
cabinets? A door? A window? A toilet? A furnace? A new wood
floor? Etc.