$8,000 Cental air conditioning system

$8,000 new central air conditioning system of my rental townhouse has been installed in 2019. Can I book it as the current year expense ? If it is considered as an asset, how many years can I use for depreciation? Thank you.

posted

A central air conditioning system is considered part of the structure, and therefore must be depreciated over 27.5 years. If your rental property is profitable, you can use Section 179 to expense it in the current year, up to the amount of net income.

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