Typical bonus depreciation numbers

[Bob V.]

Trying to wrap my head around the new bonus depreciation rules. Say I pick up a 25-year-old rental for $300k—under the 2025 law, how much of that can I deduct right away with bonus depreciation? I get that you’ll need a cost seg study for the exact breakdown, but has anyone done this recently? What are some typical numbers or percentages you’ve seen in practice

[Stephen Nelson]

The Section 168(K) special allowance, aka "bonus depreciation," is 100% of the chunk of the $300K that's "20 years or less" property.

The cost segregation specialists are the experts you go to for determining this info. But as a guess just so you can "spreadsheet" your situation? Somewhere between 15% and 30%. So $45K to $90K?

Caution: When you can use the depreciation deduction depends basically on how you handle the Section 469 passive loss limitation stuff.