Depreciation method preference

[William Mccurdy]

MARCS or straight line depreciation. So as I understand it if I use MARCS I will be on the hook for more in taxes when I sell the property vs straight line depreciation. Still with that in mind what is the preferred depreciation method for your rental?

[Bryan Hancock]

If you can get higher tax shields from chattel in early years you should.  This will yield cash flow sooner, which can be deployed to other profitable projects instead of "saved" for future years.  This is generally tough to do for residential assets because the costs of studies generally don't justify the savings.  This is a better tool for larger commercial projects.