Maximum allowable depreciation?

[davenimmons]

I straight-line depreciate a rental prop on standard 27.5 year schedule. If I hold that property just 15 years, the maximum allowable depreciation subject to recapture covers just those years I owned (and depreciated) it, right? Or will IRS calculate recapture as if I had had the entire 27.5 years depreciation, even though I didn't even keep property that long?  

[davenimmons]

Thanks, that's perfectly clear, and very helpful.

[DoninGA]

The US residential rental property is depreciated over 27.5 years as required by IRS rules.  When the property is sold the recapture of the depreciation is only for the years it was depreciated, not for the entire 27.5 years if sold earlier.