Depreciation Recapture on Sale of Rental Property

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Hi All,
My online research is failing me on this topic.

I sold a long term SFR rental last year for a sizeable gain, so I need to come up with a
depreciation recapture number.
My depreciation schedule has quite a few items, mostly appliances & flooring,
and a few HVAC, siding, roof items.
Here’s a sample:

Date		Description	Life	Method		Status
5/1/1992	Building	27.5	SL/MM		Fully depreciated
5/1/1992	Siding	        27.5	SL/MM		Fully depreciated
8/1/1994	Roof		27.5	SL/MM		Fully depreciated
7/1/1995	Fence		15.0	SL/MQ		Fully depr.; scrapped/replaced 5/21
11/7/1997	Furnace		27.5	SL/MM		Scrapped 6/23
5/20/2006	Carpet		5.0	200DB/HY        Used Spec. Dep. Allow.; scrapped 6/23
6/10/2006	Central Air	27.5	SL/MM		Scrapped/replaced 10/23
4/16/16		Kitchen floor	5.0	200DB/HY_50% 	Used Bonus Dep.; scrapped/replaced 9/23
10/15/2019	Refrigerator	5.0	200DB/HY_100% 	Used Spec. Dep. Allow., all in 2019
5/21/2021	Fence		5.0	200DB/HY_100% 	Used Spec. Dep. Allow., all in 2021

From what I’ve been able to glean, appliances, and regular replaceable items that don’t
measurably improve the property long term, and are fully depreciated aren’t recaptured.
So of the list, definitely the building, and maybe the siding & fence might be applicable to be recaptured.

Does that sound correct, or am I totally in the weeds here?



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