existing personal property when buying a new property

[Brandon McCombs]

Hello,

I just bought a 9 unit bldg last year. Most of the residential units had at least a fridge and range. I had to buy a couple new fridges and a new range for some of the units.

Obviously the new appliances should be depreciated on my 2014 taxes. But to me it isn't obvious whether the existing appliances can be depreciated on my taxes since they weren't explicitly purchased (i.e. they weren't itemized on the purchase contract) by me when purchasing the bldg but they were included when I took ownership.

And if the answer is yes the existing appliances can be depreciated then does that also apply to other non-appliance items such as the bldg roof or the 3 furnaces in the basement that are used by the first floor storefronts?

thanks