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Home My WebLink About00-164 supportNANCY L. NESS · IN THE COURT OF COMMON PLEAS OF : YORK COUNTY, PENNSYLVANIA V. · · NO. 00164 SA 2000 · ' PACSES NO. 812101920 · DR# 70,422 o IN RE'. PLAINTIFF'S PETITION FOR RECONSIDERATION BEFORE GUIDO, J_.. Petitioner has requested that we reconsider our order for spousal support dated November 1, 2000. She contends that we improperly allowed defendant to exclude from income the depreciation expense taken in connection with certain jointly owned JOHN C. NESS investment real estate. The real estate in question is occupied by defendant's law practice. He shares the building with another sole practitioner who pays various expenses in lieu of rent. While the record does not contain a breakdown of those expenses, we are satisfied that the arrangement allows defendant to have more money available for support than he would otherwise have. Plaintiff argues that we should not have allowed the depreciation expense because there was no cash actually expended for that purpose.~ While there may have been no expenditures during the year in question, there are other years in which a furnace or roof needs replaced, or major remodeling needs to be accomplished. These large cash expenditures cannot be expensed, but must be added to the basis and depreciated over the ~ We computed defendant's income by using the parties' 1999 federal income tax return. 00164 SA 2000 - YORK COUNTY SUPPORT years. We believe the appropriate analysis of this issue is set forth in Calabrese v_. Galabrese, 452 Pa. Super. 497, 682 A.2d 393 (1996). We applied that analysis to the case at bar, and determined that the depreciation expense in connection with the jointly owned investment real estate was appropriate.2 For the reasons set forth above, we will deny plaintiffs Petition for Reconsideration. _ORDER. AND NOW, this {:v~'d4'x day of NOVEMBER, 2000, plaintiffs Petition for Reconsideration of our November' 1, 2000, order is DENIED. the Court, 1327 Edward E. Guido, J. John F. Pyfer, Jr., Esquire 128 North Lime Street, P.O. Box 1597 Lancaster, Pennsylvania 17608-1597 For the Petitioner Kathleen J. Prendergast, Esquire 11 East Market Street York, Pennsylvania 17401 For the Defendant :sld See also Labar v. Labar, 644 A.2d 777, 434 Pa. Super. 612 (1994).