I have a rental property that I took depreciation on for about 15 years. It is a mobile home. A large tree fell on it during a storm last year and destroyed it. It is on a piece of land that I do not plan on selling. I will have to pay to have it removed this year and don't plan on replacing it. I will leave the land vacant as it is next to my residence. There was no insurance payout. My question is, do I need to recapture the depreciation if I'm paying to have it removed instead of selling it? I'm also not sure how to close out my rental. If I remember correctly, it will as if I sold it or converted it to personal use. Neither is correct. Thanks.