Depreciating furniture that came with rental property

[Samuel Kowalsky]

Hey all !

So I am getting ready to close on a property that I will be purchasing furnished (washing machine, fridge, couch, etc.). I am curious as to how to go about depreciating these items, since they are not exactly brand new -- not old and worn out, by any means, but just not new. I will be getting these items noted in the sale contract, but I am wondering what sort of depreciation schedule to follow (by the bye, this is a property located outside of the US, so will be depreciated using the ADS) : should they be depreciated over the full schedule prescribed in IRS publication 527 (9 or 12 years for most things, I think), or do they qualify for a different kind of depreciation since they have already lived a little.

Thanks for any and all insight !