Your question does not give a lot of information concerning your situation, however a new roof on nonresidential rental property is eligible for a Section 179 Deduction.
Section 179 Deduction is not depreciation, but acts much the same way.
Section 179 does have additional limits, such as not having the ability to generate a business loss. If the Section 179 election is made, and the entire amount is not used the year the election is made, the remaining amount can be carried forward and used indefinitely. That could explain how the cost of the roof is claimed over 5 years in your situation.
@rodmathiseb
This is a long thread of questions and answers, do you have a specific issue you are asking a tax question about?
@mjpb52
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