* Required. 1  Billing issue or question. Login or make a guest payment. 2  Service issue or question. Request bulk or large waste pickup. 3  Sales question or request.  Technical 1  Issues. Other type of issue or question.
Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
Rental Property Class Life. Residential rental properties are depreciated over 27.5 years. Commercial rentals are depreciated over 39 years. Land, however, isn't depreciated at all, so you'll need to subtract its value from your depreciable basis.