Real Estate Depreciation Explained

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Real estate depreciation is making gradual deductions in the value of a real estate asset until it becomes obsolete. It allows investors to seek tax deductions. There is no actual cash flow involved when accounting for depreciation.
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Dear Mr. Charif,
Im planning to buy few properties in a foriegn country and make it as a 2nd home ..
I can’t own directly I have to have trade license than buy properties on the company name ..
And I have to have a local partner!
Pls advice
How I can do it? To be in the safe side

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Is it 27.5 years from the construction date of the property or 27.5 years from whatever year you buy the property???

For example if you buy a 15 years old property, then can you only depreciate for the remaining 12.5 years?

balla