分开算，新买的地毯，100% bonus depreciate.

来源: 于 2026-01-23 21:09:19 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

大美丽法案bonus depreciation是指财产，可以是机器，地毯，飞机，不一定是房子。

https://deltawealthadvisors.com/blog/obbba-breakdown-bonus-depreciation-explained

Bonus Depreciation Returns

For buildings purchased after January 19, 2025, the OBBBA reinstates bonus depreciation for property with a useful life of 20 years or less. This allows investors to deduct qualifying assets in the year they are placed in service.

Examples of qualifying assets include:

  • Appliances (5 years)
  • Carpets and flooring (5–7 years)
  • Parking lots, landscaping, and fencing (15 years)