Important Changes Depreciating appliances, etc., used in a rental activity.Chambre Porto HotelAppliances, carpets, furniture, etc., used in a rental real estateactivity are classified as 5-year property. Before 1999, however, IRSpublications and Form 4562, accommodation in PortoDepreciation and Amortization,hoteles en Brujasclassified this property as 7-year property. If you previously claimeddepreciation based on that classification, see Appliances, etc.,used in a rental activity under Recovery Periods UnderGDS. Photographs of missing children.The Internal Revenue Service is a proud partner with the NationalCenter for Missing and Exploited Children. Photographs of missingchildren selected by the Center may appear in this publication onpages that would otherwise be blank. You can help bring these childrenhome by looking at the photographs and calling1-800-THE-LOST (1-800-843-5678) if you recognize a child.