I'm somewhat clear on the basis of the rentals, themselves, and their 27.5 year depreciation, after a gift of rental property.

It's the other current Improvements that are being depreciated that I cannot seem to find an answer for.

These rentals are owned by my Mother and will be gifted to me soon. Things like furnaces and siding and roofing, etc, were done, that are being claimed under depreciatiion. What will happen to these after the gift process?

In searching the net, I find no discussion of this. Find it hard to believe things being depreciated over 15 or 27.5 years would just be gone.

Seems it'd be a simple answer, but again, I came here as I can't find an answer with a simple Google search.