Equipment/Tool depreciation

[Michael Walton]

Hi,

I've recently purchased some lawn equipment (leaf blower, lawn mower, weed trimmer) for the sole purpose of maintaining the property around my quad.  How do some of you handle depreciating this type of equipment, as well as any other major tools that you utilize in your rentals?  e.g. what useful life are you using, etc..

I'm pretty familiar with the tax code as it relates to rental income expense, but the depreciation portion only really touches on the property itself (and improvements), but it doesn't mention anything about equipment.

Thanks in advance!