"Ordinary and necessary business expenses aren't special favorable treatment."

Can an individual depreciate their residence on their 1040? Car? Boat? No. An individual cannot depreciate anything. Why should a business be able to? Yes it's part of "common accounting pratices" but it's time we ask why? I don't owe you depreciation on anything. In reality depreciation is an accounting gimmic. Remember Corps are people now so let's start treating them like it.