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

本帖于 2024-02-22 09:18:17 时间, 由超管 论坛管理 编辑
回答: 3柠檬椰子汁2024-02-22 06:23:40

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: 

我的三年出租期间中间也断了半年,估计就忽略不计吧,算年份就行 -ice_tea- 给 ice_tea 发送悄悄话 ice_tea 的博客首页 (0 bytes) () 02/22/2024 postreply 06:35:43

Depreciation ceases when the asset is derecognized. -柠檬椰子汁- 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (1472 bytes) () 02/22/2024 postreply 06:43:15

but still use the same base. -borisg- 给 borisg 发送悄悄话 borisg 的博客首页 (0 bytes) () 02/22/2024 postreply 06:48:05

the base is always acquisition cost -柠檬椰子汁- 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (356 bytes) () 02/22/2024 postreply 06:54:51

but does the 27 1/2 year rule start from date of purchase? -borisg- 给 borisg 发送悄悄话 borisg 的博客首页 (169 bytes) () 02/22/2024 postreply 07:00:29

I know this is counter-intuitive. -柠檬椰子汁- 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (830 bytes) () 02/22/2024 postreply 07:09:32

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