Segmented depreciation anyone?

[Jhansi B.]

The other day I stumbled upon articles on segmented depreciation and how it increases the depreciation in early years by doing this. It sounds like little bit of work to segment the depreciation amounts but seems worth it if we have positive cash-flow. I am trying to reduce my positive income on schedule E and this seems like good way to do it at least for few properties. I couldn't come up with anything on the forum with the search. Thnaks

[Kyle Meyers]

Steven Hamilton II,

Ok, so kitchen cabinets and counters (even with sink installed) can are 1245 property and can be depreciated over 5 years double declining. However, a bath vanity would be 1250 property and must be depreciated straight line over 27.5 years as per Morrison, Inc. v. Commissioner, right? Is the best place to find this information the cost segregation ATG from the IRS or is there a better resource available?

Thanks for all your help.