Amortization and depreciation are accounting methods used to allocate the cost of assets over their useful lives.

The IRS publishes depreciation schedules for different classes of ... In addition, the IRS requires real estate investors to use straight-line depreciation (deducting the same amount each year ...

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If a property was depreciated beyond the straight-line method, the extra depreciation is taxed at a higher rate, known as depreciation recapture. Because real estate taxes can be complex ...