RTP
Level 2

Investors & landlords

According to IRS Publication 527 Residential Rental Property (Including Rental of Vacation Homes) their very short list of certain  items DIFFERS from your list in your response. For example:

Appliances (washer, dryer, freezer, refrigerator, microwave, dishwasher, etc.) are 5 year not 7 year property under the General Depreciation System.  Also this includes furniture  and most everything else you list in that category. 

In the 7 year property category, they list Office Furniture and equipment such as; Desk & Files + "Any property that doesn't have a class life and that hasn't been designated by law as being in any other class."

In the 15 year class, everything that you list does align with this Pub. 527 pg. 9.

And for the building 39 year property I believe is for commercial buildings. Residential rental property  (Including Vacation Rental Property which are included in this category) and any improvements made to that property e.g. roof, windows, furnaces, is 27.5 years NOT 39 years.

Your response is the reason that the depreciation is not very well spelled out (in the detail that would prevent people from making errors) in the IRS publications specifically Pub. 527