Inside a corner drug store
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical corner drug 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
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.
Hazelrun Pharmacy: every component and its recovery period
This example assumes the owner acquires an operating drug store with its removable display, checkout and pharmacy storage equipment. Inventory and vehicles are excluded. 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 | $330,000 | yes |
| 15-year | 5 | $360,000 | yes |
| 39-year (building) | 11 | $2,310,000 | no |
| Total allocated to depreciable property | 20 | $3,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Retail display gondolasRemovable retail fixtures serve the merchandising operation and use the 5-year schedule in this example. | 5-year | $125,000 |
| Dispensary storage racksRemovable pharmacy storage units serve the dispensing business and use the 5-year schedule in this example. | 5-year | $100,000 |
| Checkout equipmentMovable checkout stations and terminals serve point-of-sale operations and use the 5-year schedule in this example. | 5-year | $65,000 |
| Replaceable sign faceRemovable identity signage serves the retail operation and use the 5-year schedule in this example. | 5-year | $40,000 |
| Customer parkingThe exterior customer lot and its stall markings serve the site and use the 15-year schedule in this example. | 15-year | $140,000 |
| Pharmacy pickup laneThe paved vehicle lane and curb guides improve the parcel and use the 15-year schedule in this example. | 15-year | $120,000 |
| Approach and site walksThe detached approach walks serve the site and use the 15-year schedule in this example. | 15-year | $55,000 |
| Parking lot lightsThe exterior pole lights illuminate customer parking and use the 15-year schedule in this example. | 15-year | $26,000 |
| Landscaped islandsThe planted curb islands improve the grounds and use the 15-year schedule in this example. | 15-year | $19,000 |
| Masonry and structurePermanent masonry and framing enclose the store and use the 39-year building schedule in this example. | 39-year | $490,000 |
| Slab and foundationsThe floor slab and footings support the store and use the 39-year building schedule in this example. | 39-year | $450,000 |
| Roof deck and parapetsThe membrane, structural deck and coping protect the store and use the 39-year building schedule in this example. | 39-year | $265,000 |
| Glazed entranceThe fixed storefront and entrance doors close the sales floor and use the 39-year building schedule in this example. | 39-year | $192,000 |
| Pickup window and canopyThe integral window, columns and fixed weather canopy form part of the building and use the 39-year building schedule in this example. | 39-year | $176,000 |
| General utility servicesThe ordinary branch circuits and water services supply the store and use the 39-year building schedule in this example. | 39-year | $152,000 |
| Fixed dispensing roomFixed partitions and bonded work surfaces permanently enclose the dispensary and use the 39-year building schedule in this example. | 39-year | $144,000 |
| Comfort HVACRooftop comfort units serve the occupied building and use the 39-year building schedule in this example. | 39-year | $140,000 |
| Receiving and stockroomThe delivery shutter and fixed stockroom walls remain with the building and use the 39-year building schedule in this example. | 39-year | $114,000 |
| Bonded sales flooringBonded flooring and permanent finishes serve ordinary occupancy and use the 39-year building schedule in this example. | 39-year | $102,000 |
| Front entry canopyThe integral entrance canopy shelters pedestrian access and use the 39-year building schedule in this example. | 39-year | $85,000 |