Inside a fourplex rental
See what gets built, what gets installed, and how a study classifies each asset.
Preparing your rentalThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical fourplex rental. 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
This is an illustrative $850,000 four-story fourplex rental, not a study of any real property. 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.
Wrenfield Court: every component and its recovery period
Fictional acquisition of a four-story brick fourplex for $850,000, including $170,000 nondepreciable land; these illustrative allocations are not construction bids or a completed engineering study. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
Authored educational 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 | 9 | $37,000 | yes |
| 15-year | 6 | $59,500 | yes |
| 27.5-year (building) | 14 | $583,500 | no |
| Total allocated to depreciable property | 29 | $680,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Basement laundry machinesThe shared washers and dryers are removable equipment on the 5-year schedule in this example. | 5-year | $6,800 |
| First-floor appliancesThe refrigerator, range, dishwasher and microwave are 5-year personal property in this example. | 5-year | $4,000 |
| Second-floor appliancesThe refrigerator, range, dishwasher and microwave are 5-year personal property in this example. | 5-year | $4,000 |
| Third-floor appliancesThe refrigerator, range, dishwasher and microwave are 5-year personal property in this example. | 5-year | $4,000 |
| Fourth-floor appliancesThe refrigerator, range, dishwasher and microwave are 5-year personal property in this example. | 5-year | $4,000 |
| First-floor carpet and blindsTacked-down carpet and removable window blinds are 5-year personal property in this example. | 5-year | $3,550 |
| Second-floor carpet and blindsTacked-down carpet and removable window blinds are 5-year personal property in this example. | 5-year | $3,550 |
| Third-floor carpet and blindsTacked-down carpet and removable window blinds are 5-year personal property in this example. | 5-year | $3,550 |
| Fourth-floor carpet and blindsTacked-down carpet and removable window blinds are 5-year personal property in this example. | 5-year | $3,550 |
| Rear parking and pavingThe rear parking pad, access paving and striping are 15-year land improvements in this example. | 15-year | $24,000 |
| Rear privacy fencingThe freestanding rear privacy fence is a 15-year land improvement in this example. | 15-year | $9,500 |
| Site walksThe privately owned site walks are 15-year land improvements in this example. | 15-year | $8,500 |
| Exterior site lightingFreestanding lights serving the rear site are 15-year land improvements in this example. | 15-year | $7,000 |
| Installed plantingThe planted rear beds and low shrubs are 15-year land improvements in this example. | 15-year | $6,000 |
| Waste pad and enclosureThe concrete waste pad and freestanding enclosure are 15-year land improvements in this example. | 15-year | $4,500 |
| First-floor wallsThe walls, windows, partitions, shared stairs and general services stay with the building on 27.5 years in this example. | 27.5-year | $96,750 |
| Second-floor wallsThe walls, windows, partitions, shared stairs and general services stay with the building on 27.5 years in this example. | 27.5-year | $96,750 |
| Third-floor wallsThe walls, windows, partitions, shared stairs and general services stay with the building on 27.5 years in this example. | 27.5-year | $81,000 |
| Fourth-floor wallsThe walls, windows, partitions, shared stairs and general services stay with the building on 27.5 years in this example. | 27.5-year | $81,000 |
| Basement and foundationThe foundation and basement structure stay with the building on 27.5 years in this example. | 27.5-year | $62,000 |
| Roof and shared roof terraceThe permanent roof surface, terrace deck and guards stay with the building on 27.5 years in this example. | 27.5-year | $56,000 |
| First-floor kitchen and bathThe built-in cabinets, counters and permanent bathroom fixtures stay with the building on 27.5 years in this example. | 27.5-year | $18,000 |
| Second-floor kitchen and bathThe built-in cabinets, counters and permanent bathroom fixtures stay with the building on 27.5 years in this example. | 27.5-year | $18,000 |
| Third-floor kitchen and bathThe built-in cabinets, counters and permanent bathroom fixtures stay with the building on 27.5 years in this example. | 27.5-year | $18,000 |
| Fourth-floor kitchen and bathThe built-in cabinets, counters and permanent bathroom fixtures stay with the building on 27.5 years in this example. | 27.5-year | $18,000 |
| Third-floor flooringThe structural floor and glued vinyl plank stay with the building on 27.5 years in this example. | 27.5-year | $10,000 |
| Fourth-floor flooringThe structural floor and glued vinyl plank stay with the building on 27.5 years in this example. | 27.5-year | $10,000 |
| First-floor flooringThe structural floor and glued vinyl plank stay with the building on 27.5 years in this example. | 27.5-year | $9,000 |
| Second-floor flooringThe structural floor and glued vinyl plank stay with the building on 27.5 years in this example. | 27.5-year | $9,000 |