Inside a beach house rental
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical beach house rental. 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
This is an illustrative $1,400,000 oceanfront beach house short-term rental, not a study of any real property. Change the numbers to explore proportional allocations; a study determines actual asset costs.
See the rendered stills




Blender renders of the same model the walkthrough uses.
Dunewren House: every component and its recovery period
The fictional property has a $1,400,000 total investment including $500,000 of nondepreciable land. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
illustrative assumption. 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 | 9 | $95,000 | yes |
| 15-year | 6 | $72,000 | yes |
| 39-year (building) | 14 | $733,000 | no |
| Total allocated to depreciable property | 29 | $900,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Living, dining and gamesPortable living, dining and tabletop game furnishings are 5-year personal property in this example. | 5-year | $19,000 |
| Kitchen & laundry appliancesThe removable kitchen and laundry appliances are 5-year personal property in this example. | 5-year | $15,000 |
| Primary bedroom furnitureThe movable bed, bedside tables and bedroom furnishings are 5-year personal property in this example. | 5-year | $14,000 |
| Upstairs bedroom furnitureThe movable upstairs bed, tables and furnishings are 5-year personal property in this example. | 5-year | $10,000 |
| Guest bedroom furnitureThe movable guest bed, dresser and room furnishings are 5-year personal property in this example. | 5-year | $9,000 |
| Twin bedroom furnitureThe movable twin beds, bedside storage and furnishings are 5-year personal property in this example. | 5-year | $8,000 |
| Porch furnitureThe movable porch chairs, table and cushions are 5-year personal property in this example. | 5-year | $8,000 |
| Outdoor dining and seatingPortable outdoor tables, chairs and shade umbrellas are 5-year personal property in this example. | 5-year | $7,000 |
| Television and electronicsThe television, audio equipment and removable network devices are 5-year personal property in this example. | 5-year | $5,000 |
| Crushed-shell drivewayThe improved crushed-shell drive is a 15-year land improvement in this example. | 15-year | $18,000 |
| Oceanfront terraceThe detached paved entertaining terrace is a 15-year land improvement in this example. | 15-year | $16,000 |
| Private beach access walkThe privately owned detached timber beach-access walk is a 15-year land improvement in this example. | 15-year | $14,000 |
| Coastal plantingThe installed planting beds and irrigation are 15-year land improvements in this example. | 15-year | $12,000 |
| Garden and path lightsThe detached path lights and their dedicated circuits are 15-year land improvements in this example. | 15-year | $8,000 |
| Garden privacy screensThe freestanding garden privacy screens are 15-year land improvements in this example. | 15-year | $4,000 |
| Bedroom-level wallsThe walls, windows, doors and general building services stay with the 39-year building in this example. | 39-year | $188,000 |
| Living-level wallsThe upper walls, windows, doors and general building services stay with the 39-year building in this example. | 39-year | $183,000 |
| Pilings and parking levelThe foundation pilings, structural beams and attached storage stay with the 39-year building in this example. | 39-year | $80,000 |
| Shingle roofThe roof covering, framing and roof flashings stay with the 39-year building in this example. | 39-year | $49,000 |
| Residential elevatorThe elevator, shaft and permanent controls stay with the 39-year building in this example. | 39-year | $32,000 |
| Bedroom-level flooringThe structural floor and permanent wood flooring stay with the 39-year building in this example. | 39-year | $30,000 |
| Three bedroom bathroomsThe permanent bathroom fixtures, tile and plumbing stay with the 39-year building in this example. | 39-year | $30,000 |
| Living-level flooringThe upper structural floor and permanent wood flooring stay with the 39-year building in this example. | 39-year | $30,000 |
| Kitchen and built-in seatingPermanent cabinets, counters and the built-in game banquette remain with the 39-year building in this example. | 39-year | $24,000 |
| Living-level porchThe porch attached to the living level stays with the 39-year building in this example. | 39-year | $24,000 |
| Stairs and landingsThe attached entry and interior stairs stay with the 39-year building in this example. | 39-year | $22,000 |
| Bedroom-level porchThe porch attached to the bedroom level stays with the 39-year building in this example. | 39-year | $22,000 |
| Upstairs bathroomThe permanent upstairs bathroom and plumbing stay with the 39-year building in this example. | 39-year | $13,000 |
| Outdoor showerThe attached shower enclosure and permanent plumbing stay with the 39-year building in this example. | 39-year | $6,000 |