Selecting the Optimal Depreciation Method for Real Estate Investors

  • May 21, 1982
  • • Written by: Jeffrey D. Fisher Jerrold J. Stern Jeffrey D. Fisher

Spring/Summer 1982, Vol 7, No 1

Abstract: Even though the Economic Recovery Tax Act of 1981 made major changes in the tax depreciation computation, four key variables must be included in the decision making process for choosing the optimal depreciation method for real estate. This article includes these variables in a model which is used to develop decision charts.