Passive business assets, such as residential rental real estate, are depreciated over 27.5 years. Non-passive business assets such as the building that is your primary place of business, is depreciated over 39 years.
I don't get this at all. Whether an asset is non-passive or passive has nothing to do with its recovery period.
Residential rental property has a recovery period of 27.5 years and nonresidential real property has a recovery period of 39 years. I can't see where it's any more complicated than that.
