So you go over the property and you say that interior property items like stove, fridge, molding, other improvements (not repairs) are separate items from the r

So you go over the property and you say that interior property items like stove, fridge, molding, other improvements (not repairs) are separate items from the real estate. For instance, "kitchen $20,000" -this can now be written off immediately. To my mind it explains partially the luxury condo drive... the bonus depreciation is in those luxury parts which can be broken out and depreciated 100% in the first year of ownership.