When something is put into service and listed as an asset the depreciation starts with the month it is active and if you do not keep the asset the full depreciation period you have to recapture the excess depreciation 179 deduction taken. So a 5 year property put it into use 11/20 has a class life to 11/25. Read up on the 179 recapture and the form 4562 where the recapture happens.
