Hal_Al
Level 15

Investors & landlords

Although the building and any components (e.g. new roof) have to be depreciated over 27.5 years, exterior improvements (e.g. road or fence) are depreciated over 15 years. 

Reference: https://learn.roofstock.com/blog/rental-property-depreciation#:~:text=The%20IRS%20allows%20you%20to,....