Inside a data center
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical data center. 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.
Frostvale Data Hall: every component and its recovery period
The property is fictional. Class shares and 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 | $3,300,000 | yes |
| 15-year | 6 | $1,800,000 | yes |
| 39-year (building) | 9 | $9,900,000 | no |
| Total allocated to depreciable property | 18 | $15,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Server racksMovable server racks support data operations. in this example. | 5-year | $2,100,000 |
| Backup generatorsMovable backup generator units support continuity. in this example. | 5-year | $800,000 |
| UPS equipmentMovable power protection equipment supports data operations. in this example. | 5-year | $400,000 |
| Perimeter fence and gateDetached security fencing controls access to the parcel. in this example. | 15-year | $600,000 |
| Generator yard pavingDetached paving serves the backup generator yard. in this example. | 15-year | $500,000 |
| Staff parkingA small detached lot serves staff and service vehicles. in this example. | 15-year | $300,000 |
| Security lightingDetached poles illuminate the secured parcel. in this example. | 15-year | $180,000 |
| Screen plantingScreen planting improves the perimeter. in this example. | 15-year | $120,000 |
| Secure access walksDetached walks connect the service entry. in this example. | 15-year | $100,000 |
| Secure windowless enclosurePermanent walls enclose the secure data hall. in this example. | 39-year | $3,600,000 |
| Foundation and slabThe foundation supports the building. in this example. | 39-year | $1,400,000 |
| Data hall cooling systemsPermanent cooling systems serve the data hall. in this example. | 39-year | $1,200,000 |
| Roof assemblyThe roof protects the building. in this example. | 39-year | $1,100,000 |
| Raised data floorPermanent raised floors support building operations. in this example. | 39-year | $900,000 |
| Main electrical systemGeneral electrical infrastructure serves the building. in this example. | 39-year | $600,000 |
| Service room partitionsPermanent partitions form service rooms. in this example. | 39-year | $400,000 |
| Building security systemsPermanent security infrastructure serves the facility. in this example. | 39-year | $400,000 |
| General plumbingGeneral plumbing serves the facility. in this example. | 39-year | $300,000 |