@earth777 , the reason for not being allowed to depreciate an asset that is put-in-service and disposed in the same calendar year , is really because once you dispose off the property is not in your hands ( the new owner would start fresh depreciation schedule ) for more than a year. General rule for requirement to depreciate an asset is that it has to have a class life of more that one year ( and usually cost more than an amount -- usually 1000 ). Therefore my opinion to bundle all the improvements that were done in the same year.
Is there more I can do for you ?
