From the IRS publication on depreciation From the IRS publication on depreciation if you use it to generate income Internal Revenue Service: Overview of Depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation IRS Publication 946: Land (Terrenos) Servicio de Impuestos Internos: Resumen de depreciación Internal Revenue Service: Overview of Depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation Internal Revenue Service: Overview of Depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation From the IRS publication on depreciation placed in service http://www.irs.gov/publications/p946/ch01.html#d0e336 Internal Revenue Service: Overview of Depreciation From the IRS publication on depreciation From the IRS publication on depreciation placed in service From the IRS publication on depreciation