Summary and first-year figures
What you can deduct in year one, with and without the study, and where every dollar of basis lands.
First-year depreciation
$97,597
- Without a study
- $13,242
- Depreciable basis
- $380,000
Asset classes
- 5-year§1245$57,000
- 15-year§1250$30,400
- 27.5-year§1250$292,600
Share of basis
