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@dascpa wrote:

Just took a class.  Instructor gave her "opinion" - hot water heater, dishwasher, and refrigerator are 5 year property. 

Instructor disagreed with the "critical portion of the plumbing system" concept.

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In order for the water heater to be less than 27.5 years, it would need to be NOT part of the plumbing system (or be a specialized point-of-use water heater, which would usually be five years).  But I don't know how a person could claim it isn't part of the plumbing system, especially when Publication 527 calls it part of plumbing.

If a person views it as NOT a "critical portion of the plumbing system", then it would be a repair.  It would not make it depreciable asset using a different Recovery Period. 

But personally, I suggest taking a shower without a water heater and claim it isn't "critical".  🤣