How To Depreciate Property›2025 Returns›4. Figuring Depreciation Under MACRS

Which Recovery Period Applies?

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

Terms you may need to know (see Glossary):

Active conduct of a trade or business Basis Improvement Listed property Nonresidential real property Placed in service Property class Recovery period Residential rental property Section 1245 property

The recovery period of property is the number of years over which you recover its cost or other basis. It is determined based on the depreciation system (GDS or ADS) used.

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▸Contents — Publication 946 — How To Depreciate Property

Publication 946 — How To Depreciate Property

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