Investors & landlords
Using a 27.5 year class life, a mid-month convention is used. The result is that the first year and the last year of depreciation are not necessarily the number you would expect.
Based on the figures you shared, it seems that you placed the roof in service in June. The depreciation percent for the first year is 1.97%.
See the excerpt from the depreciation tables below (from IRS Publication 946):
