I purchased two HVAC systems this year for two different rental properties. One unit was $3,300 the other $2,495. Both HVAC units are more than 2% of the unadjusted basis for their respective properties.
I would normally depreciate the HVAC unit for 27.5 yrs. However, can I use either section 179 depreciation or the 100% bonus depreciation for either of the units?
