Inside an assisted living residence
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical assisted living residence. Yours has its own purchase price and land split.
See the first-year deduction range a study would look for on your building.
Run the 30-second check »Take a closer look
Click a fixture to identify it. Drag to orbit. Choose from the list to focus on a component.
Edit the dollar example & see the assumptions
Edit the acquisition and land values to see how the illustrative component costs and federal deductions change.
See the rendered stills
Blender renders of the same model the walkthrough uses.
Evermere House: every component and its recovery period
Evermere House is fictional. The class shares and building life follow the queue row and are illustrative only. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
illustrative scenario. A real study's allocation comes from the specific property's own records.
By recovery period
| Recovery period | Components | Illustrative amount | Bonus-eligible here |
|---|---|---|---|
| 5-year | 5 | $1,650,000 | yes |
| 15-year | 5 | $1,500,000 | yes |
| 27.5-year (building) | 9 | $11,850,000 | no |
| Total allocated to depreciable property | 19 | $15,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Resident furnishingsMovable furniture serves resident rooms and lounges in this example. | 5-year | $450,000 |
| Kitchen equipmentMovable food service equipment serves dining in this example. | 5-year | $400,000 |
| Resident call equipmentDedicated resident call equipment serves the care operation in this example. | 5-year | $350,000 |
| Laundry equipmentLaundry machines serve the residence operation in this example. | 5-year | $250,000 |
| Wellness equipmentMovable wellness equipment serves the care operation in this example. | 5-year | $200,000 |
| Visitor and staff lotDetached parking serves the residence parcel in this example. | 15-year | $950,000 |
| Accessible walksDetached walks connect the entries and garden in this example. | 15-year | $180,000 |
| Garden court pavingDetached outdoor paving serves the site in this example. | 15-year | $130,000 |
| Site lightingExterior poles illuminate the site in this example. | 15-year | $120,000 |
| Courtyard plantingPermanent landscape beds improve the parcel in this example. | 15-year | $120,000 |
| Residence enclosurePermanent walls enclose the residence in this example. | 27.5-year | $3,000,000 |
| Permanent room finishesBonded flooring remains with the building in this example. | 27.5-year | $1,500,000 |
| Comfort systemsGeneral heating and cooling serve the residence in this example. | 27.5-year | $1,450,000 |
| Water and sanitary systemsGeneral plumbing serves the building in this example. | 27.5-year | $1,200,000 |
| Foundation and slabThe foundation supports the residence in this example. | 27.5-year | $1,100,000 |
| Roof assemblyThe roof protects the building and follows the 27.5-year schedule in this example. | 27.5-year | $1,000,000 |
| Room partitionsPermanent partitions form resident rooms and corridors in this example. | 27.5-year | $900,000 |
| Windows and entry glazingThe glazing forms the building envelope in this example. | 27.5-year | $850,000 |
| Electrical distributionGeneral electrical infrastructure serves occupancy in this example. | 27.5-year | $850,000 |