Real estate acquired 1/1/71 or later - commercial and industrial - used (CA treatment)

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.

Characters left:

Change to CS Support service hours

Our Support department is closed on [[date]]. However, limited UltraTax CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline.

Links to our most popular tax processing topics are available in the Alerts and notices section on the right side of most pages.

The following table provides information about how the CA treatment will be built for real estate acquired 1/1/71 or later - commercial and industrial - used.

When the Tax method is CA treatment will be set up as

All MACRS and ACRS methods

200% DB

150% DB

125% DB

Straight Line

Method: Straight Line


Years Digits

Method: Years Digits



Real property assets with a Tax life of 31.5 or 39 or greater than 40 are considered commercial and industrial assets. All other real property assets are considered residential rental assets.

After building the CA treatments, you should review and modify the CA treatment lives for the following assets.

Related topic

How determines the appropriate method and life

Share This