Depreciation

One read, on your own numbers: straight-line the part of your building you can write off (everything but the land) over its recovery period, see what it accumulates to across your hold, and what that write-off is recaptured at when you sell. Educational only — not tax advice.

Purchase and basis

Purchase priceThe all-in price you paid.Land allocation (%)Land’s share of the price — never depreciated. Your tax card or assessor split.Closing costs (%)Share of price paid at close; folds into basis.Rehab / improvementsOne-time capital improvement dollars; folds into basis.

Property class

Your asset class sets the recovery period. Residential real property recovers over 27.5 years; commercial over 39. This is a standard you choose, not a figure we assume.

Placed in service

The month you placed the property in service. The first year is prorated from the middle of that month, so a later month means a smaller first-year deduction. Choose your own — nothing is assumed.

Month placed in service

Hold and sale

Hold (years)How long you plan to hold. Drives what accumulates by sale.Recapture rate (%)The unrecaptured Section 1250 rate applied to what you wrote off. The federal standard is shown as an editable default — change it for your situation.

Enter a purchase price, your land allocation, and the month you placed the property in service to see your annual depreciation. Add a hold to see what accumulates by sale and what it is recaptured at.