Owner Occupied Duplexes

[Jerry Ceske]

If I reside in one unit of a duplex that I own can I depreciate assets necessary for maintenance such as lawn mowers and snow blowers in full or only half (Sq. Ftg. of both units is identical)? I argue that I would need to purchase a full lawn mower to mow the tenants living space and should be able to depreciate it in full no matter if I lived there or not.