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@gsa11 wrote:

 the depreciation over 39 years (versus the 27.5 life that we had already lopped 11 years off of),

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If it is Nonresidential Rental Property, you'll be using 39 years regardless if you use the Cost Seg or not.

The 15 year and 5 year items will increase the first year depreciation, especially if Bonus depreciation is used.