Movable Fence

[Sunchimes]

I saw that you said that fences were part of the house, but in our case, I'm not sure how to count it.

We put up a low wire fence between the houses to make the baby's play yard. It's just wire and some metal posts, not cemented in the ground. If we moved, the fence would absolutely go with us. Can I count it as a 100% dc use? It isn't used for any other purpose, no dogs or anything and it isn't meant to be permanent since it won't be much help when my babies get older.

[TomCopeland]

fence

Yes, count this fence as 100% business. You can deduct the entire cost (don't have to depreciate it) because it's not attached to the land. Even if it was attached to the land you could use the 100% bonus depreciation rule and claim it in one year.

[Sunchimes]

Again, thank you!