Finance category
Mortgage, loan, investing, tax, and money calculators.
Depreciable Basis Calculator
Depreciable basis = cost of building + acquisition costs + improvements − land value. Land is NOT depreciable. This calculator sizes the correct depreciable amount for Schedule E. Cost segregation studies can further accelerate depreciation by reclassifying 5%-25% of a rental property's basis into 5, 7, or 15-year recovery classes (carpet, appliances, land improvements). Studies cost $4K-Depreciable basis = cost of building + acquisition costs + improvements − land value. Land is NOT depreciable. This calculator sizes the correct depreciable amount for Schedule E.0K but produce Depreciable basis = cost of building + acquisition costs + improvements − land value. Land is NOT depreciable. This calculator sizes the correct depreciable amount for Schedule E.0K-$80K of first-year depreciation acceleration on typical investment properties. Bonus depreciation through 2026 phases down 80% → 60% → 40% → 20% → 0% by 2027.
27.5 residential, 39 commercial
Depreciable basis
$280,000
Annual depreciation
$10,182
First-year (mid-year convention)
$5,091
Land value (non-depreciable)
$64,000
Building value
$256,000
How the math works
$320K purchase, 20% land = $64K. $256K building + $9K acq + $15K improvements = $280K depreciable. Over 27.5 years = $10,182/yr annual depreciation.
Hire a CPA to do cost segregation on larger properties — accelerates depreciation by pulling specific components (appliances, flooring, fixtures) into shorter 5-15 year classes. Can double first-year depreciation.
How to Use
- Enter purchase price, land value (from tax assessor), acquisition costs, and improvements.
- See depreciable basis and annual depreciation.
Frequently Asked Questions
How do I find land value?
Property tax bill usually shows land/building split. Or appraisal. Or area typical: 20-30% land for urban, 10-20% for suburban SFR. Don't zero out land — IRS will audit.
27.5 or 39 years?
Residential rental: 27.5 years. Commercial: 39 years. MACRS applies, first year prorated based on month placed in service.
Improvements depreciate?
Yes, capital improvements (roof, HVAC, kitchen remodel) depreciate separately — 27.5 years each from date placed in service. Repairs are deducted as expense not capitalized.
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