Inside a donut and coffee shop
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical donut and coffee shop. 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.
Juniper Ring: every component and its recovery period
Assume the bake ovens, coffee machines, movable counter and display case transfer with the operating property. Leased equipment would lower the five-year allocation. 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 | 4 | $156,000 | yes |
| 15-year | 4 | $84,000 | yes |
| 39-year (building) | 8 | $960,000 | no |
| Total allocated to depreciable property | 16 | $1,200,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Bake-room equipmentPurchased baking equipment serves food production and the allocation follows the 5-year schedule in this example. | 5-year | $75,000 |
| Pastry display caseThe freestanding case displays baked goods and the allocation follows the 5-year schedule in this example. | 5-year | $32,000 |
| Espresso equipmentRemovable machines prepare coffee and the allocation follows the 5-year schedule in this example. | 5-year | $31,000 |
| Sales counter and tillThe movable sales station serves the business and the allocation follows the 5-year schedule in this example. | 5-year | $18,000 |
| Side parking courtThe private parking court serves circulation and the allocation follows the 15-year schedule in this example. | 15-year | $44,000 |
| Customer walksDetached walks serve the site and the allocation follows the 15-year schedule in this example. | 15-year | $19,000 |
| Planted bordersPermanent landscape beds improve the site and the allocation follows the 15-year schedule in this example. | 15-year | $12,000 |
| Pole lightingPrivate pole lights illuminate customer parking and the allocation follows the 15-year schedule in this example. | 15-year | $9,000 |
| Bakery shellThe masonry enclosure is permanent and the allocation follows the 39-year building schedule in this example. | 39-year | $297,000 |
| Footings and slabThe slab supports the building and the allocation follows the 39-year building schedule in this example. | 39-year | $131,000 |
| Roof and edge trimThe weatherproof roof protects the structure and the allocation follows the 39-year building schedule in this example. | 39-year | $124,000 |
| General utilitiesWater and distribution panels serve the building and the allocation follows the 39-year building schedule in this example. | 39-year | $109,000 |
| Counter windows and doorsGlazing and entrances enclose the shop and the allocation follows the 39-year building schedule in this example. | 39-year | $91,000 |
| Comfort equipmentThe system conditions occupied rooms and the allocation follows the 39-year building schedule in this example. | 39-year | $84,000 |
| Bonded floor tileBonded tile remains with the building and the allocation follows the 39-year building schedule in this example. | 39-year | $65,000 |
| Service awningThe facade carries the attached metal awning and the allocation follows the 39-year building schedule in this example. | 39-year | $59,000 |