Form 1065, Schedule L - new hot tub depreciation tub

[elbanev]

My wife and I run and real estate partnership LLC and file a 1065.  We have been depreciating the structure and goods for 2 years now and already have taken some depreciation.  This year we purchased a hot tub for the business purpose of increasing rentals, the amount of the hot tub was approximately $13k

2 questions:

1) Does the IRS have any guidance for the lifetime or depreciation table for a new hot tub?  Is it 27.5 years straight line?  

2) Where does the $13k hot tub investment show up in Schedule L.  Is it 10a Depletable Assets and we just bump the year "Beginning of tax year (b)" number up by $13k for "End of Year (c)"?  Then do we subtract year one depreciation of hot tub in 9b End of Tax Year "less accumulated depreciation"?

Thanks for your help,
Joe

[RobertB4444]

Assuming that the hot tub has been installed as part of the rental property then it is depreciated the same way a new roof or deck or addition would be.  As rental real estate improvements over 27.5 years.

@elbanev 

[elbanev]

Thanks and I bump up the 9a Depreciable Assets by $13k from Beginning of Tax Year to End of Tax Year on Schedule L.  I assume I would also take year 1 of depreciation on 9b.  Can you confirm?

Thanks,
Joe

[RobertB4444]

It will probably not be a full year of depreciation this year depending on what date the hot tub was placed in service.  But otherwise all of that is correct.

@elbanev