Off Topic - Business and Depreciation

[jjj000]

Figured I would toss this question in here since we have such a variety of minds on this board.  I'm looking into ways to best take advantage of depreciation as far as owning a business goes and using that as tax deductions to reduce overall income.

Anyone have any thoughts on the best kinds of business for depreciation?  Commercial real estate?  Parking lots?  Basic construction?

This is a whole new realm for me outside of my normal business which is all internet related, so it's just a very broad topic I'm thinking about right now.  Read a story about how the current owner of the Dodgers was able to use his depreciation from his parking lot holdings for over $100 million in tax losses, so that his profit from Dodger ticket sales were all tax-free.  I've also heard the anecdotes about Buffett saying that his assistant paid more in taxes than he does...

Any and all thoughts welcome.