Land imp

[TAX4US]

Tp spent 4k to put in parking and septic hookup for her mobile ice cream trailer. Set up dep over 15 years. TP did not own land. TP had to sell trailer due to health. Can I write off remainder of cost of hookups and drive when she sold the trailer.

[TaxGuyBill]

If she has permanently given up rights to use them, I would say yes.

If not, no. They are just converted to personal use.