Inside an auto dealership
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical auto dealership. 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.
Pinelark Motors: every component and its recovery period
The property is fictional. Class shares and the building life follow the controlling 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 | 3 | $2,100,000 | yes |
| 15-year | 6 | $2,400,000 | yes |
| 39-year (building) | 9 | $10,500,000 | no |
| Total allocated to depreciable property | 18 | $15,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Service equipmentRemovable diagnostic and repair equipment serves the shop. in this example. | 5-year | $1,300,000 |
| Sales furnishingsMovable furniture serves the customer area. in this example. | 5-year | $450,000 |
| Showroom equipmentMovable display and sales equipment serves the operation. in this example. | 5-year | $350,000 |
| Customer lotDetached parking serves customers and staff. in this example. | 15-year | $1,250,000 |
| Customer access driveDetached access paving serves the parcel. in this example. | 15-year | $450,000 |
| Monument signThe detached sign identifies the property. in this example. | 15-year | $200,000 |
| Site lightingDetached poles illuminate the site. in this example. | 15-year | $180,000 |
| Entry walksDetached walks connect entries. in this example. | 15-year | $180,000 |
| Landscape islandsPlanted islands improve the parcel. in this example. | 15-year | $140,000 |
| Showroom and service wallsPermanent walls enclose the facility. in this example. | 39-year | $3,300,000 |
| Roof assemblyThe roof protects the building. in this example. | 39-year | $2,150,000 |
| Showroom glazingGlazing forms the building envelope. in this example. | 39-year | $1,100,000 |
| Foundation and slabThe foundation supports the building. in this example. | 39-year | $1,000,000 |
| Electrical distributionGeneral electrical infrastructure serves the building. in this example. | 39-year | $800,000 |
| Comfort systemsGeneral heating and cooling serve the building. in this example. | 39-year | $700,000 |
| Permanent flooringBonded flooring remains with the building. in this example. | 39-year | $650,000 |
| Interior partitionsPermanent partitions form service and sales rooms. in this example. | 39-year | $400,000 |
| General plumbingGeneral plumbing serves occupancy. in this example. | 39-year | $400,000 |