50% bonus depreciation?

[Edita D.]

Hey guys!
I read in a tax book that for year 2012 there's so called 50% bonus available. Will you be taking advantage of this?
Thank you!

[Steve Babiak]

Personal property would be items that aren't "attached" to the real estate. So a refrigerator is personal property unless it is a built-in. Washer and dryer are personal property. Area rugs are personal property - but not wall-to-wall. Water heaters are part of the real estate unless you are using a tea kettle to heat the water :)