Site: nolo.com
... Deducting Rental Buildings' Depreciation
For most landlords, their most valuable asset is their rental ... swimming pools, parking lots, parking garages, tennis courts, clubhouses, and other facilities for your tenants ... depreciate structures that you own and use for your rental activity even though they are not used by your tenants ... However, most landlords prefer to deduct the full cost of personal property in one year using one of ... Bonus Depreciation of Personal Property
Bonus depreciation enables a landlord to deduct a substantial ...