Depreciation

[Chief]

I am handling depreciation for a commercial rental property. My cliernt is 25% owner of the rental property. I have no trouble listing her income or expenses or previously depreciation taken.
However, these assets were purchased for the rental property: a new water pump 02/25/2006 with her share being 130.75 and window and block caps 11/17/2006 with her share being 568.75. Could both these expenditures be Section 179? MACRS ? years?
Or should these be depreciated the same way another preparer has depreciated the remaining 50% for the mother and 25% for a brother?
Your advice would be appreciated.

[BP.]

TTB 9-15: Believe rental stuff is non-qual for sec 179.

[Chief]

Depreciation

Thank you. I should have looked at TB9 first.
one of the other items then falls under 200DB with a life of 7 years. and the other ibelieve 39.1 years.
It's a simple matter when you use TB.