Deductions & credits

so the following are SEC 1250 (and the rest are SEC 1245)?

  • Rental Row home - The house 

  • Windows - Capital Improvement

  • Basement - Capital Improvement

you are correct that all appliances have reached the 6th year of depreciation, but not HVAC. Where does the land fit in all this? I know it is not depreciated but is it included in all my calculations, i.e. original cost and sales price/expenses?