Real Estate Math

A Wyoming property has an improvement value of $400,000. Using straight-line depreciation over 40 years (commercial), what is the annual depreciation allowance?

A$8,000
B$10,000✓ Correct
C$14,545
D$40,000

Explanation

Annual depreciation = $400,000 / 40 years = $10,000 per year. Commercial (non-residential) real property is depreciated over 39 years for tax purposes (not 40), but the closest calculation here gives $10,000/year.

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