Solar panels credit and depreciation

[ILLMAS]

TP installed solar panels in a four flat building, 50% is personal use the other 50% is business use, would the credit be subject to 50% personal use or 100%, also can we depreciate the business use portion?

Thanks

MAS

[ILLMAS]

I believe I have found the answer here:  http://solargaines.com/how-to-depreciate-your-commercial-solar-investment-with-macrs/

[Terry D EA]

I could be wrong here but as I read section 48C of the code, there is no provision for a double credit. Also, It appears the solar energy system is to be installed in a residence for the 30% credit or a commercial application for the 30% business credit. I haven't seen anything that indicates the ability to split the credit between personal and business use. I think you have to take one or the other. It doesn't seem right to take the business portion and then depreciate that portion along with the individual portion. How are the energy costs separated between business and personal use prior to the installation of the solar system. Just wondering.