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

• 我的三年出租期间中间也断了半年，估计就忽略不计吧，算年份就行 -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:35:43

• Depreciation ceases when the asset is derecognized. -柠檬椰子汁- ♂ (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 -柠檬椰子汁- ♂ (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. -柠檬椰子汁- ♂ (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

• 那就是用买房的价格比如10万除27.5， 再乘3，如果straight line 方法的话。好像是这样，对吧？多谢！ -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:39:19

• 买房的价格减去地价部分，只能折旧结构。 -柠檬椰子汁- ♂ (0 bytes) () 02/22/2024 postreply 06:40:59

• 是吗？还不知道地价和房价可以分开算呢。我的townhouse咋个减去地价呢？ -ice_tea- ♂ (0 bytes) () 02/22/2024 postreply 06:42:59

• go google, jeez, I am not your mother. -柠檬椰子汁- ♂ (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 的税单上会有land and improvement, 算一个比例， 用买价乘那个比例计算 -mimi56- ♀ (0 bytes) () 02/22/2024 postreply 10:59:48

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

• 没找到。不过在网上搜索到的property summary 上看到appraised land value 是空白。 -ice_tea- ♂ (62 bytes) () 02/22/2024 postreply 14:15:06