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How To Depreciate Property›2025 Returns›1. Overview of Depreciation›What Property Can Be Depreciated?

Property Having a Determinable Useful Life

2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

To be depreciable, your property must have a determinable useful life. This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes.

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▸Contents — 2025 Publ 946 (PDF)

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