I built and moved into a 36x40 shop at the beginning of this year. It is on my personal property. 98% of that shop is used in the day to day running of my business. I was wondering if anyone knew to what extent the building is deductible on my taxes, if at all. Is it only a portion of the payment? Do I have to treat it like rent? etc... I have a tax professional that will advise me later but I was trying to get some preliminary end of the figures together and was curious. Any ideas would be much appreciated.