Here's a real quick reference.
http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P07_2960
So, it's mainly 27.5 years for rental property.
But you can break out certain assets to other classes.
For example, appliances can be depreciated quicker.
Ditto for carpeting, fixtures, landscaping, etc.
On top of that, there is a Section 179 allowance.
This let's you fully depreciate assets in one year, if they meet certain limits.
http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P07_2960
So, it's mainly 27.5 years for rental property.
But you can break out certain assets to other classes.
For example, appliances can be depreciated quicker.
Ditto for carpeting, fixtures, landscaping, etc.
On top of that, there is a Section 179 allowance.
This let's you fully depreciate assets in one year, if they meet certain limits.