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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
One example of a property which must use ADS depreciation is residential rental property located in a foreign country; it would be depreciated over a 40-year recovery period. Check with your professional tax advisor for more information on which depreciation system you should use to get the best tax benefit for your business.