See Publication 946, How to Depreciate PropertyPDF, for more information about depreciation, including the special rules that apply to property used on Indian reservations. Property Class Recovery Period 3-year 2 years 5-year 3 years 7-year 4 years 10-year 6 years 15-year 9 years 20-year 12 years Non-residential real property 22 years Return to List of FAQs
