What is recovery period for rental property

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If the real estate is used for residential purposes, such as an apartment building, rental house, mobile home, houseboat, etc., the buildings and any capital improvements on it must be depreciated over 27.5 years. If the property is used for other commercial purposes, it must be depreciated over 39 years. Land itself is never depreciable; only the buildings and improvements on the land can be written off.

Property located outside the country, you're required to depreciate the cost over 40 years.