Replacement A/C- MACRS Recovery Period?

If I replaced an outside A/C unit on a rental property, do I have to depreciate it as an improvement? I was hoping I could put it on a shorter recovery period. Having to pay for a big expense item and not getting to take much of it out of your current tax year seems a bit stiff. Any ideas?

Comments(2)

  • mlawre3rd March, 2005

    Thanks blueford. That is good to know. I guess that means that if it was a roof unit (for central air) it would have to be 27.5? What a big difference that makes!

  • j_owley4th March, 2005

    27.5 is the correct #

    you do get the deduction at least

    LOL

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