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来源: 于 2024-02-22 06:23:40 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

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.