NRCA Urges Congress to Amend Depreciation for Commercial Roof Systems

May 19, 2005
Association suggests reducing the depreciation period from 39 to 20 years

The Rosemont, IL-based National Roofing Contractors Association (NRCA) has recently issued a position paper about the depreciation of commercial roof systems. The association is urging Congress to amend Section 168 of the Internal Revenue Code to allow building owners to depreciate roof systems over 20 years, vs. the 39-year-period currently mandated.

According to the NRCA, “This long recovery period discourages building owners from making necessary repairs to old roof systems, which are less energy-efficient than new or retrofitted roof systems.” Energy conservation, job creation, and tax relief are cited by the NRCA as expected results of a reduced depreciation cycle.

To review position paper titled New Depreciation Schedule for Commercial Roofs, visit (

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