Depreciation recapture on improvements

[Reid Isaki]

I see tons of the same examples on depreciation recapture. My question is if i replace an appliance and depreciate it over 5 years does this need to be calculated into my depreciation recapture if i sell the property 30 years from now? All examples I've seen show that the irs will be assuming I'm taking depreciation on my property whether i take it or not.

if i replace windows, roof, flooring etc these expenses all add to the depreciation recapture I'll have to pay when i sell right? I am confused if the property is work 100k not land only building, and we depreciate it over 27.5 years that number will be a constant as I've seen in 200 examples. But if we depreciate improvements then that yearly depreciated value should be different every year and then the amount of depreciation recapture will be much bigger when you sell.

thanks??