Just a quick question. Considering the business use of our pool for depreciation I am using the months June - Sept. If I assume "available" pool use is 8 a.m.- 10 p.m. that would be roughly 1,220 hours for those months (Mon-Sun). Or should I be claiming possible hours as 24 hours in the day which would be 2,928 hours. I'm just curious which hours I should use a the "available hours". It seems odd to consider 24 hours because we don't use it after 10 p.m..

Any thoughts are appreciated.

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To determine the actual business use of a swimming pool, use the total number of hours in a day (24), not the hours it is "available" for use. Technically, the pool is available 24 hours a day.

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