Inside a community bank branch
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical community bank branch. 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.
Ashmere Branch: every component and its recovery period
The bank owns fixed teller glazing and cash-safe infrastructure in the illustrative purchase. This class treatment is an engineering assumption, not a conclusion about every bank. 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 | $480,000 | yes |
| 15-year | 5 | $360,000 | yes |
| 39-year (building) | 7 | $1,995,000 | no |
| Total allocated to depreciable property | 17 | $2,835,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Cash teller fixturesThe detached cash drawers and teller stations serve banking in this example. | 5-year | $220,000 |
| Vault assemblyThe modular security vault serves the bank operation in this example. | 5-year | $155,000 |
| Lobby furnishingsMovable furniture serves the customer lobby in this example. | 5-year | $45,000 |
| ATM vestibuleDedicated ATM equipment serves transactions in this example. | 5-year | $30,000 |
| Office partitions and desksMovable office property serves employees in this example. | 5-year | $30,000 |
| Teller lanesThe detached drive-through paving and canopies serve the site in this example. | 15-year | $210,000 |
| Customer lotPrivate parking serves the branch in this example. | 15-year | $90,000 |
| Entry pathsDetached walkways serve the parcel in this example. | 15-year | $24,000 |
| Lot lightingThe exterior poles illuminate the lot in this example. | 15-year | $18,000 |
| Planted islandsPermanent island landscaping is a site improvement in this example. | 15-year | $18,000 |
| Roof assemblyThe roof protects the building and follows the 39-year schedule in this example. | 39-year | $588,000 |
| Brick branch enclosureThe permanent walls enclose the property in this example. | 39-year | $420,000 |
| Branch comfort systemGeneral conditioning serves the whole branch in this example. | 39-year | $300,000 |
| Lobby storefrontThe glazing is part of the building enclosure in this example. | 39-year | $250,000 |
| Branch utilitiesGeneral infrastructure supports occupancy in this example. | 39-year | $205,000 |
| FoundationThe slab supports the branch in this example. | 39-year | $150,000 |
| Bonded branch flooringBonded flooring remains with the building in this example. | 39-year | $82,000 |