Depreciation on leasehold improvements 2018

[JimTaxes]

depreciation on leasehold improvements to non-residential rental or commercial property.. can I bounce this off of someone - 2018 rules

I understand a technical correction needs to be done in order for  Qualified Improvement Property (QIP) to qualify for 100% bonus in 2018.

but what if there is a commercial property or non-residential real estate and taxpayer makes interior improvements

it seems that qualifies for section 179 as seen at link below

 

Am I understanding this right?

 

https://www.irs.gov/newsroom/new-rules-and-limitations-for-depreciation-and-expensing-under-the-tax-cuts-and-jobs-act

 

 

[Max W]

Yes, it qualifies with the exceptions that are outlined  -  

• • the enlargement of the building,
  • any elevator or escalator or
  • the internal structural framework of the building.
• Roofs, HVAC, fire protection systems, alarm systems and security systems