depreciation on used equip

Anyone know tax rules/regs for depreciation on equipment purchased used vs new? Number of years, $ amount , Ect Accountant is a little busy at moment..... Considering upgrading, And neighbors bugging me for last year to come clean their place up . Not in the business, but cleaning my place up in same manner. Just a side job to make a little extra towards better machine, that id be getting any way looking at 50kish size trackhoe if it makes a difference 30-50k budget

depreciation on used equip