The roof does not qualify for 179 depreciation.
Business property purchases that may qualify for Section 179 deductions include:
- Machinery and equipment
- Business vehicles with gross vehicle weight over 6,000 lbs
- Business personal property, which is basically any type of property that isn't attached physically to a building. It's basically everything from office furniture and equipment to computers to free-standing shelves - it's sometimes called "contents."
Since the roof is part of the structure of the building you will need to take depreciation over several years.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
