depreciation_spec: Build a depreciation specification for a generic SPV tax...

In cre.dcf: Discounted Cash Flow Tools for Commercial Real Estate

Build a depreciation specification for a generic SPV tax engine

Description

Build a depreciation specification for a generic SPV tax engine

Usage

depreciation_spec(
  acquisition_split,
  capex_bucket = NULL,
  start_rule = c("full_year", "next_year")
)

Arguments

acquisition_split	Data frame describing the acquisition-price split. Required columns are bucket, share, life_years, method, and depreciable. Shares should sum to 1.
capex_bucket	Character scalar or NULL. Bucket used to assign recurring capital expenditures. If NULL, the first depreciable bucket is used.
start_rule	Character scalar. Either "full_year" or "next_year".

Value

A list of class cre_tax_depreciation_spec.

Examples

dep <- depreciation_spec(
  acquisition_split = tibble::tribble(
    ~bucket,    ~share, ~life_years, ~method,          ~depreciable,
    "land",      0.20,        NA,    "none",           FALSE,
    "building",  0.65,        30,    "straight_line",  TRUE,
    "fitout",    0.15,        10,    "straight_line",  TRUE
  ),
  capex_bucket = "fitout",
  start_rule = "full_year"
)
dep$capex_bucket

cre.dcf documentation built on April 10, 2026, 5:08 p.m.