06/02/2026
: What is Depreciable Property?
This is property with a useful life of more than one year that is held for investment or used in your trade or business.
Instead of deducting the full cost in the year you placed the asset in service, you spread the cost over its estimated useful life — making it an important concept for anyone holding real estate or business assets in a self-directed IRA.
When you sell or dispose of a depreciated asset, depreciation recapture rules may also apply. Understanding this can make a big difference in your overall tax strategy.
Have questions? Visit iraadvantage.net or call us at 503-635-1031.