Depreciation, Which Category and How Many Years?

[Abigail]

Is my baby Swing
Smart TV
Crib
Upright Freezer
Beluga Rocker/Recliner
Master Bedroom Set and
Carpet..............all shared personal property for depreciating over 7 Years?

Repairing Fence Gate.........Exclusive Land Improvement for depreciating over 15 years?

[TomCopeland]

Is my baby Swing
Smart TV
Crib
Upright Freezer
Beluga Rocker/Recliner
Master Bedroom Set and
Carpet..............all shared personal property for depreciating over 7 Years?

Repairing Fence Gate.........Exclusive Land Improvement for depreciating over 15 years?

Any item costing $200 or less can be deducted in one year.
Depreciate everything except the fence gate over 7 years.
A repair to your fence gate can be deducted in one year. Repairs are not depreciated