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