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TomCopeland 09:30 AM 05-15-2012
Originally Posted by MN Day Mom:
Another similar question Tom...

I am pouring a concrete slab on my playground. 100% daycare use as my children do not play on the playground and the door to access the playground and the slab comes directly out of my daycare space, so we never have reason to touch it unless it is for daycare purposes.

That said. Can the slab be depreciated using section 179?
You can't use Section 179 in your situation because a concrete slab is considered a land improvement, and land improvements are not eligible for the 179 rule. Under the 2012 law land improvements are eligible for the 50% bonus depreciation rule that allows you to claim half the cost in 2012 and depreciate the other half over 15 years.
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