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Fixtures and appliances

Acquired appliances and fixtures may be deducted from rental income either as annual expenses or by depreciation. For a furnished apartment, the landlord may choose to use a so called ’set fixture deduction’ or the deduction of actual costs.

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Acquired appliances and fixtures may be deducted from rental income either as annual expenses or by depreciation. For a furnished apartment, the landlord may choose to use a so called ’set fixture deduction’ or the deduction of actual costs.