How to determine if Rented for Profit

[Lawrence Kaplan]

Is depreciation part of the calculation to determine whenther a property is rented for profit or not ?  The IRS says a profit exists if "your rental income is more than your rental expenses" -- but is depreciation considered a rental expense ?

Depreciation can be very high which makes the profit test difficult to achieve.

Many kind thanks for an answer

Lawrence Kaplan

Marlborough, MA, USA