Bonus depreciation - depreciation recapture after demolition?

[Sean H.]

I just bought a property i was planning to rent it until i have time to get to it. My long term plan is just to rent it for a couple years, and then tear it down. If i claim bonus depreciation on it this year or next, does the depreciation recapture get reset on the bonus depreciation (since it does not include land value) after i tear it down? Listening to an accountant speak a couple years ago, i was told that when you get a new roof or new appliances, that essentially resets the recapture when bonus depreciation is taken.