Can I depreciate my personal items such as a lawn mower, gas grill, furniture and television if they are in my rental property and my tenants are using them?

[DS30 · Accepted solution]

Yes. If you consider these personal items as part of your rental property and your rental tenants are allowed to use these items, then you will be able to include them as rental property assets (and claim depreciation expenses).

[mianmian-cue]

Should these personal items be amortized over 27.5 year or 5 year period?