How To Depreciate Property›2025 Returns›4. Figuring Depreciation Under MACRS
Which Recovery Period Applies?
2025 Publ 946 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Terms you may need to know (see Glossary):
Active conduct of a trade or business Basis Improvement Listed property Nonresidential real property Placed in service Property class Recovery period Residential rental property Section 1245 property
The recovery period of property is the number of years over which you recover its cost or other basis. It is determined based on the depreciation system (GDS or ADS) used.
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