If you have excessive equity in a property and it can command 1% of market value in market rent, then a cash-out refinance is optimal and would leave 25% equity in the property (per Fannie Mae requirements).  

It's easier to memorize the Starbucks menu or the NFL rosters.Section 179 basics- can deduct 100% of the cost in the 1st year- applies to 3-yr, 5-yr, 7-yr and 10-yr assets and "qualified improvement property" (a separate post would be needed to explain)- cannot create a net loss- minimum 50% business use required- other limits and restrictions applyBonus depreciation basics, as of today (mid-2023)- 100% of the cost in 2022, 80% in 2023, 60% in 2024, and so on until 0% in 2027- applies to assets with up to 20-yr life- can create a net lossBoth methods have their pros and cons, and choosing between them, as well as generally optimizing depreciation, is a job for an experienced accountant.Cost segregationWhat cost segregation accomplishes is extracting faster-depreciation property (as in 5-yr, 7-yr and 15-yr) out of slow-depreciation real property.

In the most recent BP forum layout, each post has a menu that offers a few options for what one might want to do with an existing post; "Quote" is the one to choose since it will copy the text of the post AND it will also notify the user that the post was being referenced - the mention to the author of the post is something that copy and paste does not generate.