# Financial assumptions

- 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 example assumes a 2026 calendar tax year and January 1, 2026 placed-in-service date only to make an illustrative schedule computable.
- Fictional 2024-built 6,860-square-foot express wash and attached store on a 1.6-acre corner lot in Georgia. No fuel is modeled.
- The 2,500-square-foot store, 500-square-foot customer lobby, 200-square-foot towel and retail area, and 3,660-square-foot tunnel building are illustrative area descriptions, not measured plans.
- The wash is owner-operated; there is no tenant. Lobby chairs, vending machines, retail stock and customer vehicles are shown for scale and are not included in owner basis.
- The tunnel slab, shell and roof are shown in a separate wash-building table using the illustrative 15-year car-wash building schedule described in the assumptions. This is not an authoritative tax conclusion.
- The attached store, lobby and retail structure is shown separately from the wash tunnel. Shared wall, openings, roof, slab, utility and activity facts require professional review; no allocation method is established here.
- The built walk-in cooler envelope is shown separately from movable retail refrigeration equipment because their construction facts differ.
- Vacuum shade frames are shown as land improvements. Permanence, attachment, footings and specific activity facts may affect treatment.
- No fuel pumps, canopies, tanks, dispensers or fuel signs are included in the modeled property.
- Bonus depreciation eligibility and treatment were not researched for this example. No bonus depreciation or section 179 deduction is modeled. Actual tax results depend on taxpayer facts, placed-in-service dates, elections, limitations and documented engineering.
- Displayed depreciation is an illustrative deduction, not cash tax savings.