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Depreciation

A tax deduction that lets real estate investors write off the wear and tear of an income-producing property over time.

Definition

Depreciation is one of the most powerful tax benefits of real estate investing. The IRS allows investors to deduct the cost of an investment building over a set period (27.5 years for residential, 39 years for commercial) — even though the property typically appreciates in value. This phantom expense reduces taxable income without affecting actual cash flow.

Formula

Annual Depreciation = (Building Value − Land Value) ÷ Recovery Period

Annual depreciation equals the building value (excluding land) divided by the IRS recovery period.

Example

You purchase a residential rental for $300,000. The land is valued at $60,000, leaving $240,000 in depreciable building value. Your annual depreciation deduction is $240,000 ÷ 27.5 years = $8,727 per year — a deduction that reduces your taxable rental income without any cash leaving your pocket.

How Richify Helps With Depreciation

Richify automatically calculates depreciation and other key real estate metrics for every property in your portfolio. Instead of plugging numbers into spreadsheets, you get instant analysis with built-in AI-powered insights to help you spot trends and opportunities across your holdings.

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