And never mount a passenger car tire on a motorcycle rim; the flat. profile of a car tire is incompatible with the dynamics of a vehicle that. leans as it corners, and the section of the tire in contact with the rim. (the âbeadâ) is incompatible with motorcycle rims. Motorcycle Industry Council Tire Guide.
Owners of commercial real estate can reduce their tax bill by depreciating the value of their property over a set period of time (the buildings' useful life, as defined by the IRS): the IRS depreciates residential rental buildings over 27.5 years and retail and other commercial structures over 39 years.
However, real property such as commercial real estate must use the straight-line method of depreciation. To take GDS straight-line depreciation on a commercial building, the owner subtracts the buildingâs salvage value from the purchase or construction cost. The owner then deducts 1/39th of this difference each year for 39 years. Under ADS, the recovery period is 40 years, and owners can only use straight-line depreciation.