Deprecation and the item failed early?

[Michael Redmon]

Hello,

How do you guys handle depreciation when the asset in question fails prior to the years allowed to depreciate. For example: you install a air conditioning unit in 2009 and depreciate over 27.5 years but then it fails 10 years later in 2019. You still have depreciation to take (17.5 years left to be exact).  Same question could apply to roofs or appliances or really anything.

Thanks!