Inside a suburban fourplex
See what gets built, what gets installed, and how a study classifies each asset.
Preparing the fourplex modelThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical suburban fourplex. 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
An illustrative $780,000 residential fourplex with four 1,080-square-foot homes. Change the numbers to explore proportional allocations; a study determines actual asset costs.
See the rendered stills
Blender renders of the same model the walkthrough uses.
Sorrelby Terrace: every component and its recovery period
Fictional acquisition price of $780,000 includes $180,000 of nondepreciable land; the $600,000 component basis is an illustrative allocation, not an appraisal, construction bid or tax conclusion. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
Illustrative assumptions, not a valuation or tax conclusion. 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 | 5 | $38,000 | no |
| 15-year | 10 | $100,000 | no |
| 27.5-year (building) | 13 | $462,000 | no |
| Total allocated to depreciable property | 28 | $600,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Kitchen appliancesThe owner-supplied ranges, refrigerators, dishwashers and microwaves are separate appliances and use the 5-year schedule in this example. | 5-year | $16,000 |
| Bedroom and stair carpetThe tacked-down carpet and pad in the bedrooms, upper hall and stairs are removable floor coverings and use the 5-year schedule in this example. | 5-year | $9,000 |
| Sheet vinyl and VCT floorsThe sheet vinyl in the kitchens and half baths and the vinyl composition tile in the laundry alcoves are removable floor coverings and use the 5-year schedule in this example. | 5-year | $5,000 |
| Dedicated appliance circuitsThe 220-volt range and dryer circuits and the dedicated dishwasher, microwave and refrigerator circuits each serve one appliance and use the 5-year schedule in this example. | 5-year | $4,000 |
| Window blindsThe readily removable window blinds in the four units use the 5-year schedule in this example. | 5-year | $4,000 |
| Drive and parking courtThe driveway apron, side drive, eight parking stalls, rear aisle and striping are 15-year land improvements in this example. | 15-year | $24,000 |
| Detached rear carport rowThe steel carport roof stands clear of the building on its own posts and footings, so it is a stand-alone canopy on the 15-year schedule in this example. | 15-year | $20,000 |
| Planting and lawn sprinklersThe planted beds and shrubs that would be lost in replacing the building, and the lawn sprinkler system, are 15-year land improvements in this example. | 15-year | $14,000 |
| Patio and lot-line fencesThe freestanding wood patio fences and the chain-link rear lot-line fence are 15-year land improvements in this example. | 15-year | $10,000 |
| Front walks and curbsThe detached front walks, unit approaches and site curbs are 15-year land improvements in this example. | 15-year | $8,000 |
| Drainage swale and inletsThe independent swale, catch basins and storm drains that carry runoff off the lot are 15-year land improvements in this example. | 15-year | $6,000 |
| Ground-level unit patiosThe ground-level concrete patios behind the four units are 15-year land improvements in this example. | 15-year | $6,000 |
| Parking court pole lightsThe freestanding pole lights over the rear parking court are 15-year land improvements in this example. | 15-year | $5,000 |
| Cart pad and screen fenceThe concrete roll-cart pad and its freestanding screen fence, not attached to the building, are 15-year land improvements in this example. | 15-year | $4,000 |
| Cluster mailbox structureThe street-side cluster mailbox structure on its own pad is a 15-year land improvement in this example. | 15-year | $3,000 |
| First-floor brick wallsThe brick-faced ground-floor walls, windows, doors, interior partitions and masonry fireplaces remain with the 27.5-year rental building in this example. | 27.5-year | $72,000 |
| Second-floor siding wallsThe vinyl-sided upper walls, windows, doors and interior partitions remain with the 27.5-year rental building in this example. | 27.5-year | $68,000 |
| Slab, footings and stoopsThe concrete slab on grade, footings and the attached front stoops remain with the 27.5-year rental building in this example. | 27.5-year | $54,000 |
| Roof, shingles and guttersThe roof framing, shingles, gutters and chimney caps remain with the 27.5-year rental building in this example. | 27.5-year | $52,000 |
| Building power and lightingThe meter bank, panels, general branch circuits, interior fixtures and the porch and wall lights mounted on the building follow the 27.5-year rental building schedule in this example. | 27.5-year | $40,000 |
| Upper floor and stairsThe framed upper floor, subfloor and the attached stair in each unit remain with the 27.5-year rental building in this example. | 27.5-year | $36,000 |
| Heating and cooling systemsThe four split systems, with rear condensers and upstairs air handlers, heat and cool the dwelling units and remain with the 27.5-year rental building in this example. | 27.5-year | $30,000 |
| Party walls between unitsThe party walls and floor-ceiling assemblies that separate the four units, drawn as fire-rated, are structural parts of the 27.5-year rental building in this example. | 27.5-year | $24,000 |
| Cabinets, counters and sinksThe attached kitchen cabinets, counters and sinks remain with the 27.5-year rental building in this example. | 27.5-year | $24,000 |
| Upstairs full bathsThe upstairs tub and shower surrounds, tile floors, fixtures and ordinary plumbing remain with the 27.5-year rental building in this example. | 27.5-year | $20,000 |
| Half baths and water heatersThe half-bath fixtures, water heaters, washer supply boxes and ordinary domestic plumbing remain with the 27.5-year rental building in this example. | 27.5-year | $16,000 |
| Water, sewer and power linesThe buried water, sewer and power service lines from the property line to the building follow the 27.5-year building schedule in this example. | 27.5-year | $15,000 |
| Glued vinyl plank floorsThe luxury vinyl plank in the living rooms and entries is assumed to be glued down with permanent adhesive over the slab, so it stays with the 27.5-year rental building in this example. | 27.5-year | $11,000 |