With the increase in the expense method depreciation allowance from $10,000 to $17,500 per year (on a joint return) beginning in 1993, the issue of availability of expense method depreciation to landlords has taken on added importance.
"Eligibility of Landlords to Claim Expense Method Depreciation,"
Agricultural Law Digest: Vol. 6
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol6/iss22/1