Inside a fitness center
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical fitness 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.
Wellstead Fitness: every component and its recovery period
The property is fictional. Class shares and the 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 | 4 | $1,350,000 | yes |
| 15-year | 5 | $1,800,000 | yes |
| 39-year (building) | 9 | $11,850,000 | no |
| Total allocated to depreciable property | 18 | $15,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Cardio equipmentMovable cardio machines serve the fitness operation. in this example. | 5-year | $500,000 |
| Weight equipmentMovable strength equipment serves the fitness operation. in this example. | 5-year | $450,000 |
| Locker room furnishingsMovable furnishings support member use. in this example. | 5-year | $250,000 |
| Studio audio visualMovable audio visual equipment serves classes. in this example. | 5-year | $150,000 |
| Member parkingDetached parking serves members and staff. in this example. | 15-year | $850,000 |
| Outdoor courtThe detached recreation court improves the site. in this example. | 15-year | $400,000 |
| Entry walksDetached walks connect the entries. in this example. | 15-year | $300,000 |
| Site lightingDetached poles illuminate the site. in this example. | 15-year | $150,000 |
| Landscape islandsPlanted beds improve the parcel. in this example. | 15-year | $100,000 |
| Fitness center enclosurePermanent walls enclose the fitness center. in this example. | 39-year | $3,500,000 |
| Roof assemblyThe roof protects the building. in this example. | 39-year | $2,000,000 |
| Foundation and slabThe foundation supports the building. in this example. | 39-year | $1,200,000 |
| Comfort systemsGeneral heating and cooling serve the building. in this example. | 39-year | $1,000,000 |
| Permanent flooringBonded flooring remains with the building. in this example. | 39-year | $1,000,000 |
| Studio partitionsPermanent partitions form studio spaces. in this example. | 39-year | $950,000 |
| Electrical distributionGeneral electrical infrastructure serves the building. in this example. | 39-year | $900,000 |
| Lobby glazingGlazing forms the building envelope. in this example. | 39-year | $800,000 |
| General plumbingGeneral plumbing serves occupancy. in this example. | 39-year | $500,000 |