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Long time client who deals in rental property experienced a total loss due to fire of one of his properties in March of 2014. Insurance company paid off 140K and he sold the lot for 10K in August 2014. Used the remaining proceeds and lot proceeds to purchase a replacement property in 2015 for which I don't have the HUD-1 yet. Here are a couple of questions:

 

1. Remaining depreciation of 25K on loss including some expenses plus two months rent collected. Reportable in 2014 as usual correct?

2. Disposition of property and proceeds used reported in 2015 due to having two years after loss to either rebuild or re-purchase correct?

3. Do i show anything with a casualty loss for 2014?

4. When calculating disposition of property remaining depreciation after 2014 is a loss taken against the proceeds correct?

 

Sorry for so many questions just want to keep this straight and re-assure my thinking.

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