https://innago.com/real-estate....-depreciation-spread
The most common form of accelerated depreciation in real estate is known as the Modified Accelerated Cost Recovery System (MACRS). This system categorizes property components into different classes, each with its own depreciation schedule. For example, while the standard building structure might depreciate over 27.5 or 39 years, elements like appliances, carpeting, and landscaping can often be depreciated over five, seven, or 15 years. This approach allows investors to front-load depreciation expenses, thereby reducing taxable in