Investors & landlords

@Opus 17 

So, I really have no choice but to depreciate the asset whether I want to or not?  If I don't depreciate the asset, it would seem to me that there is nothing to recapture and thus no taxable income on it.  I never saved any money if I didn't depreciate it.  Is there a reason they require this?  Is there some hidden added revenue they get through the depreciate/recapture process?