Business & farm

@RobertB4444 I just wanted to follow up on your answer. You said that I only get part year depreciation begining on the date that I put it into service, but if you look at the example picture below on the left I entered the $15,000 improvement into service on Jan 1st. If that is the case, wouldn't it be $1000 depreciation, not $500. On the example on the right with section 179 I am able to get the full $15,000. I am confused how this works. With a spread, for 2023 would I get $1000? If so what happens to the other $500 from 2022? Does it carried over to the last year of service, or divided into the next 15 years?