What is the depreciation for HVAC in 2020?

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Depreciation for HVAC in 2020. As for depreciation, if they are part of the central HVAC system you have to depreciate them over 27.5 years. If they are stand alone units, more like window AC units (i.e. not a part of the structure of the building) then you can depreciate them over a seven year period.

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