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You can only claim deductions for the period during the year that the property is rented or is available for rent. If you live in a property and intend to rent it out in future, investment property depreciation is not available to you until it is used for rent generation.
There are several types of capital assets that can be depreciated when you use them in your business. For example: â¢ Real Property- buildings or anything else built on or attached to land. â¢ Personal Property â cars, trucks, equipment, furniture, or almost anything that isn't real.