Investors & landlords

you've completely lost me on why you'd want to do this.  I'll admit I'm new to this - just passed my EA exams last month and finishing up a Masters in Taxation - but increasing your depreciation will decrease your adjusted basis which will just increase your depreciation recapture at sale - which would be taxed at a higher rate than regular capital gains.  Why would you want to do that?  What am I missing ???