How To Depreciate Property›2025 Returns›1. Overview of Depreciation›When Does Depreciation Begin and End?

Idle Property

Publication 946 — How To Depreciate Property · 2026-10-03 edition · updated 2026-10-04 · United States

Continue to claim a deduction for depreciation on property used in your business or for the production of income even if it is temporarily idle (not in use). For example, if you stop using a machine because there is a temporary lack of a market for a product made with that machine, continue to deduct depreciation on the machine.

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▸Contents — Publication 946 — How To Depreciate Property

Publication 946 — How To Depreciate Property

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