Once you choose your depreciation schedule, you cannot modify it mid stream, you are on that path until you either sell the property or deplete the depreciation life of that component. 

The maximum special allowance of $25,000 ($12,500 for married individuals filing separate returns and living apart at all times during the year) is reduced by 50% of the amount of your modified adjusted gross income that’s more than $100,000 ($50,000 if you’re married filing separately).

In this case, I would modify that to: "How much can you afford to lose as a result of a 'good business' decision?"

The minimum monthly lease payment will be $51,000 modified gross with a goal for the lease to be closer to $54,000 modified gross.

Definitely a good initial eval.Mark, good to know, what are some modified screening criteria for your markets?

It is fairly easy for business owners to modify their plans to allow it.

I then decided to modify my criteria to look for deals that were 50+ units and found that I had much more success in that space because most credible bigger buyers aren't looking at deals that are smaller than 100 units. 

There was a bill in Congress aiming to extend or modify the bonus depreciation provisions, but no definitive changes have passed yet.

I would agree if we were talking about financial statements, but as I understand it, we are talking about tax basis reports.For tax purposes, one can use a modified cash basis when filing.

If the RV is not permanently affixed and retains mobility, it is considered personal property and depreciated over 5 years under the Modified Accelerated Cost Recovery System (MACRS).