Posted by Bud Branstetter on November 01, 2000 at 14:55:57:
The government says that the building is going to be worthless after a set period so they let you write off a little bit every year. It doesn’t matter how much cash flow/profit you make. You take the depreciation expense as a deduction each year. In fact if you do not take it, when you sell, you recapture it as if you had taken it. So take advantage of it and deduct against profits.