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@Just-Lisa-Now- wrote:

Ive got a client replacing the roof and HVAC ducting on a commercial building this year.  

Do I really have to depreciate this new equipt over 39 years when in all likelihood this will only last 15 years as well?

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Yes, it is 39 year property.  It does not qualify as 15 year Qualified Improvement Property.  That is restricted to certain interior improvements.

IF the rental rises to the level of a "Trade or Business", it does qualify for Section 179.

However, ProSeries automatically assumes it is NOT a "Trade or Business", so if it does rise to the level and you want to use Section 179, you need to override Line 11 on form 4562 to factor in the rental profit/loss.