On 8/7/2011 8:57 PM, David Reitter wrote:
What is a typical depreciation value for gliders that clubs/owners use
in accounting for the cost of gliders? Do you assume linear
depreciation?
(This is a difficult value to estimate, given the lack of easily
available data for second-hand glider prices throughout a reasonable
time span.)
It depends and the tax rules vary frequently, including some special
qualifiers. If a choice is available, selection might be based on state
personal property/tangible tax obligations and whatever implications
might be tied to disposal and recapture.

http://www.aviationattorneys.com/air...deductions.htm
http://www.advocatetax.com/depreciation/formDepSav.php