what kind of property did he take 179 depreciation on
179 is only allowed on qualified real property
For purposes of this section, the term “qualified real property” means—
(1)any qualified improvement property described as follows:
any improvement made by the taxpayer to an interior portion of a building which is nonresidential real property if such improvement is placed in service after the date such building was first placed in service.
the following are not QIP:
(i)the enlargement of the building,
(ii)any elevator or escalator, or
(iii)the internal structural framework of the building.
(2)any of the following improvements to nonresidential real property placed in service after the date such property was first placed in service:
(A)Roofs.
(B)Heating, ventilation, and air-conditioning property.
(C)Fire protection and alarm systems.
(D)Security systems
