 So what property can be depreciated? You can depreciate most types of tangible property, that's the kinds you can kick, touch, what not, except land. Land you can't depreciate, such as buildings, machinery. So you can't depreciate land because the idea is that land isn't gonna deteriorate over time. Everything else does, buildings do. The equipment deteriorates over time. So you can't depreciate land because over our human lifetimes, it should pretty much be the same. So you can depreciate buildings, machinery, vehicles, furniture, and equipment. Now you might ask, how am I gonna depreciate the building when I paid for the building and the land that it's sitting on at the same time? You know, it's as in the one lump sum. Well, you have to break out the portion that you paid for the land versus the building in some way, and you would like to lean towards the building portion if at all possible in the appraisal process because that's the part that you get to depreciate, which is good for taxes. You can also depreciate certain intangible property such as patents, copyrights, and computer software. So if you have, these are things that have value, but they're intangible things that have value due to like law, for example. So to depreciate, the property must meet all of the following requirements. It must be property you own. So you have to own the property. You would think that would be fairly straightforward, but leases get a little bit messy because sometimes you have a lease that in form is in lease, but in actuality or in structure, it's a lease, but in actuality, you basically own it, right? It's a capital lease that we might deal with. So it must be used in your business or income producing activity. So you're not talking about your yacht that you just hang out with and just cruise around with because you're not using that for business. I know you have some business clients on it sometimes, but maybe it's probably might not be business related. So it's gotta be business related things. That's the point. It must have a determinable useful life. You gotta, so you might not know exactly what the useful life is, how long it'll last, but we have to make some estimate that tax code will kind of force us to use whichever useful life they think is appropriate. It must be expected to last more than a year. So if you're gonna consume it in a year, you would think you would get to just expense it if it was a normal, ordinary, and necessary business expense. The point is that you're gonna get usefulness out of it multiple years into the future, which is why we would depreciate it as opposed to expensing it in the first year generally.