过去有过讨论，建宁大侠说（见如下）...不知柠檬大侠啥看法？

Depreciation amount=Total purchase cost X 【(Reassessed tax-base Improvement Value)/（Reassessed Total Value）】 

Reassessed tax-base total value=Reassessed tax-base improvement value + Reassessed Land value

IRS　规定要按比例来计算！