Original Depreciable Basis
$814,000
Total Accelerated (5-15yr)
$236,350
Total Depreciation Taken
$57,474
Current Remaining Basis
$756,526
Your original study established the basis for each building component
| Category | Component | Original Value | Current Basis | Depreciation Taken | Years Left |
|---|---|---|---|---|---|
| 5-Year Property | Carpet & Flooring | $52,000 | $41,600 | $10,400 | 3 yrs |
| 5-Year Property | Appliances | $38,000 | $30,400 | $7,600 | 3 yrs |
| 5-Year Property | Window Treatments | $24,000 | $19,200 | $4,800 | 3 yrs |
| 5-Year Property | Decorative Lighting | $41,350 | $33,080 | $8,270 | 3 yrs |
| 15-Year Property | Driveways & Parking | $42,000 | $39,200 | $2,800 | 13 yrs |
| 15-Year Property | Landscaping & Fencing | $39,000 | $36,400 | $2,600 | 13 yrs |
| 27.5-Year Property | Roof & Roofing | $65,000 | $62,636 | $2,364 | 25 yrs |
| 27.5-Year Property | HVAC Systems | $48,000 | $46,255 | $1,745 | 25 yrs |
| 27.5-Year Property | Plumbing Systems | $42,000 | $40,473 | $1,527 | 25 yrs |
| 27.5-Year Property | Electrical Systems | $38,000 | $36,618 | $1,382 | 25 yrs |
| 27.5-Year Property | Windows & Exterior Doors | $35,000 | $33,727 | $1,273 | 25 yrs |
| 27.5-Year Property | Kitchen Cabinets | $28,000 | $26,982 | $1,018 | 25 yrs |
| 27.5-Year Property | Countertops | $18,000 | $17,345 | $655 | 25 yrs |
| 27.5-Year Property | Bathroom Fixtures | $22,000 | $21,200 | $800 | 25 yrs |
| 27.5-Year Property | Water Heater | $8,500 | $8,191 | $309 | 25 yrs |
| 27.5-Year Property | Interior Doors | $12,000 | $11,564 | $436 | 25 yrs |
| 27.5-Year Property | Insulation | $15,000 | $14,455 | $545 | 25 yrs |
| 27.5-Year Property | Siding & Exterior Finish | $32,000 | $30,836 | $1,164 | 25 yrs |
| 27.5-Year Property | Gutters & Downspouts | $6,500 | $6,264 | $236 | 25 yrs |
| 27.5-Year Property | Garage Door | $8,000 | $7,709 | $291 | 25 yrs |
| 27.5-Year Property | Flooring (Non-Carpet) | $25,000 | $24,091 | $909 | 25 yrs |
| 27.5-Year Property | Drywall & Interior Walls | $45,000 | $43,364 | $1,636 | 25 yrs |
| 27.5-Year Property | Foundation & Structural | $129,650 | $124,936 | $4,714 | 25 yrs |
Why This Matters for Partial Asset Disposition
Your cost seg study established the value and depreciation schedule for every component. When you replace a component, the Current Basis column shows exactly how much you can write off immediately. Without this study, you'd have no way to claim these deductions.
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Our team will prepare the PAD election and documentation for your CPA.