40 years straight line depreciation.
https://www.law.cornell.edu/uscode/text/26/168?
(g)Alternative depreciation system for certain property
(1)In generalIn the case of—
(A)
any tangible property which during the taxable year is used predominantly outside the United States, (见下表 (2)(C))
(B)
any tax-exempt use property,
(C)
any tax-exempt bond financed property,
(D)
any imported property covered by an Executive order under paragraph (6), and
(E)
any property to which an election under paragraph (7) applies,
the depreciation deduction provided by section 167(a) shall be determined under the alternative depreciation system.
(2)Alternative depreciation systemFor purposes of paragraph (1), the alternative depreciation system is depreciation determined by using—
(A)
the straight line method (without regard to salvage value),
(B)
the applicable convention determined under subsection (d), and
(C)
a recovery period determined under the following table:
(i) Property not described in clause (ii) or (iii)
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The class life.
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(ii) Personal property with no class life
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12 years.
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(iii) Nonresidential real and residential rental property
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40 years.
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(iv) Any railroad grading or tunnel bore or water utility property
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50 years.
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