2025 FEDERAL DEPRECIATION SCHEDULE
Schedule E #1 - Rental Property

Description:      Rental Property
Date In Service:  01/01/2023
Method-Life:      SLMM-27.5
Cost:             $206,374
Basis:            $198,562
Prior Depr:       $14,140
Current Depr:     $7,220
Accum Depr:       $21,360
Adjusted Basis:   $177,202

Schedule E Line 18 (Depreciation expense): $7,220
Form 4562, Part III, Section B, Line 19h:  $7,220

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YEAR-OVER-YEAR VERIFICATION

Tax Year  | Current Depr | Accum Depr | Adj Basis
----------|--------------|------------|----------
2023      |   $6,920     |   $6,920   | $191,642
2024      |   $7,220     |  $14,140   | $184,422
2025      |   $7,220     |  $21,360   | $177,202

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CALCULATION
Depreciable Basis $198,562 / 27.5 years = $7,220/yr
Land value (non-depreciable): $7,812