I have a rental property with an in ground swimming pool. Earlier this year I replace the liner in the pool. Under normal circumstances I know I’d need to depreciate the cost of the liner over several years (Liners have a life span of 5-10 years, but I haven’t looked up how long I’d need to depreciate it over). Recently I've learned the pool has some structural issues that have compromised the liner and will result in the pool having to be removed as it will be more costly to repair that it’s worth. My question is what to do with the cost of the liner? Do I continue to depreciate it over the set number of years even though it won’t exist anymore, or is there some way to claim more of the cost up front? Also, how would I treat the cost of having the pool removed and filled in?