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Best Answer: If you *don't* use section 179, you depreciate over the class life of the animal. Typical breeding animals have a class life of 7-10 years. (You don't depreciate animals that are raised to be sold.) If the animal dies, you show the loss.
How to depreciate carpets and other flooring. Carpeting is depreciated over either five years or 27.5 years depending on how it is installed. Most other types of flooring are depreciated using the 27.5 year schedule only.f the idea of paying several thousand dollars for new flooring without the ability to write off the cost in a short time frame is unappealing then tacked down carpet (with its shorter 5 year depreciation schedule) should be strongly considered.