he will tell you that (for various reasons) you should want to minimize your depreciation, not maximize it. So it might be better to just include the appliances as part of the overall value of the house.
Some have their reasons for maximizing depreciation. Other's for minimizing it. I choose to keep my depreciation as low as I legally can. What many folks don't realize is that depreciation is not a permanent deduction. If/When you sell the property in the future, you are required to recapture all depreciation taken and pay taxes on it in the tax year you sell. Two things about recaptured depreciation that I take into account in my decision.
1.) Recaptured depreciation is taxed at the "ordinary" income tax rate, whereas your gain on the sale is taxed at the capital gains rate. Depending on the numbers, the later can actually be lower than the former.
2.) Recaptured depreciation is added to your AGI in the year you sell. Depending on the numbers, the increased AGI could be enough to bump you into the next higher tax bracket. If you're normally in the 12% bracket, the next one up is 22%. Again, depending on the numbers, you could "feel" that 10% difference.
