Capital Expenditure depreciated over life of property.

[Justin Fox]

So say you've been depreciating a property for 10 years.   Year 11 rolls around and you completely replace the roof.  Does that just increase the remaining depreciable balance (basis) for 17.5 years?  Or do you depreciate the roof separately for 17.5 years, or 27.5?

Also, say you make the improvement in June, do you apply the middle of the month rule to that improvement's portion for that first year?

Thanks,

Justin