Inside a car wash and convenience store
See what gets built, what gets installed, and how a study classifies each asset.
Preparing the wash and store modelThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical car wash and store. 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
An illustrative owner-operated express wash with an attached convenience store, waiting lobby and retail area. 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.
Tallowmere Express Wash: every component and its recovery period
Fictional $5,000,000 owner-operated acquisition; $1,000,000 is nondepreciable land and $4,000,000 is an illustrative component allocation. These are not an appraisal, construction bid, cost study or tax conclusion. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
Illustrative assumptions, not a valuation or tax conclusion. 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 | 12 | $1,380,000 | no |
| 15-year | 8 | $1,410,000 | no |
| 39-year (building) | 10 | $1,210,000 | no |
| Total allocated to depreciable property | 30 | $4,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Wash piping and controlsDedicated wash-water piping, motor controls and equipment circuits use the 5-year equipment schedule in this example. | 5-year | $195,000 |
| Wash brushesThe rotating side brushes and overhead wash mitter are 5-year service equipment in this example. | 5-year | $185,000 |
| Conveyor and guide railsThe vehicle conveyor and its dedicated drive are 5-year service equipment in this example. | 5-year | $160,000 |
| Entry and rinse archesThe presoak applicators, entry sensors, rinse arches and protective-finish arches are 5-year wash equipment in this example. | 5-year | $150,000 |
| Water reclaim systemThe wash-water recovery tanks, filters and pumps are 5-year service equipment in this example. | 5-year | $150,000 |
| Vacuum stationsThe vacuum producers, hoses and cleaning stations are 5-year service equipment in this example. | 5-year | $125,000 |
| DryersThe blower array and air nozzles are 5-year wash equipment in this example. | 5-year | $120,000 |
| Coolers and refrigerationThe glass-door reach-in coolers and the refrigeration equipment that serves them and the walk-in are 5-year retail equipment in this example. | 5-year | $95,000 |
| Pay stations and gatesThe payment kiosks, readers and vehicle-control gates are 5-year service equipment in this example. | 5-year | $85,000 |
| Gondolas and wall racksThe gondola shelving and wall racks are 5-year retail fixtures that are not building components in this example. | 5-year | $45,000 |
| Illuminated sign faceThe removable illuminated sign face is 5-year service equipment in this example. | 5-year | $45,000 |
| Cashwrap and counterThe decorative cashwrap and counter are 5-year retail fixtures in this example. | 5-year | $25,000 |
| Paving, lanes and drainageThe paving, queue lanes, curbs and surface drains are 15-year land improvements in this example. | 15-year | $430,000 |
| Tunnel walls and frameThe tunnel walls, frame, equipment room and the wall shared with the store follow the car wash building's 15-year schedule in this example. | 15-year | $430,000 |
| Vacuum shade canopiesThe permanent steel shade structures and foundations are treated as 15-year land improvements in this example. | 15-year | $165,000 |
| Tunnel roof and membraneThe roof over the wash tunnel follows the car wash building's 15-year schedule in this example. | 15-year | $135,000 |
| Tunnel slab and footingsThe tunnel floor and foundation use the 15-year car-wash-building schedule in this example. | 15-year | $125,000 |
| Planting bedsThe installed planting beds and irrigation are 15-year land improvements in this example. | 15-year | $55,000 |
| Site lightsThe pole lights and site-lighting circuits are 15-year land improvements in this example. | 15-year | $48,000 |
| Roadside sign pylonThe permanent roadside pylon and concrete footing are 15-year land improvements in this example. | 15-year | $22,000 |
| C-store walls and frameThe convenience store's walls, frame and partitions are broken out as their own area on the 39-year schedule in this example. | 39-year | $325,000 |
| Customer waiting lobbyThe customer waiting lobby, with its glass viewing wall and finishes, is broken out as its own area on the 39-year schedule in this example. | 39-year | $135,000 |
| Store power and lightingThe service, panels and general lighting for the store, lobby and retail area use the 39-year schedule in this example. | 39-year | $130,000 |
| Storefront glass and doorsThe aluminum storefront glass and entry doors are building components on the 39-year schedule in this example. | 39-year | $120,000 |
| Store roof deck and membraneThe roof deck and membrane over the store, lobby and retail area are assumed to use the 39-year building schedule in this example. | 39-year | $115,000 |
| Rooftop heating and coolingThe rooftop units that heat and cool the store, lobby and retail area are central building HVAC on the 39-year schedule in this example. | 39-year | $105,000 |
| Store slab and footingsThe slab and footings under the store, lobby and retail area are part of the building and use the 39-year schedule in this example. | 39-year | $85,000 |
| Restrooms and plumbingThe restroom fixtures, partitions and ordinary domestic plumbing are building components on the 39-year schedule in this example. | 39-year | $80,000 |
| Walk-in cooler envelopeThe built walk-in cooler's walls, floor, ceiling and insulation are building components on the 39-year schedule in this example. | 39-year | $70,000 |
| Towel and retail areaThe towel and air-freshener retail area is broken out as its own area of the building on the 39-year schedule in this example. | 39-year | $45,000 |