Basis Property GroupFull component index ↗

Inside a funeral home

See what gets built, what gets installed, and how a study classifies each asset.

Preparing Hearthmere ChapelThe complete model loads before the walkthrough begins.
0:00 / 1:34
Empty siteBuild & classifyYear-one totals
Preparing the model and materials…

That was a hypothetical funeral home. 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 »
Edit the dollar example & see the assumptions

Edit the acquisition and land values to see how the illustrative component costs and federal deductions change.

Full example assumptions and allocation table

See the rendered stills

Blender renders of the same model the walkthrough uses.

Hearthmere Chapel: every component and its recovery period

The property is fictional. Class shares and 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 periodComponentsIllustrative amountBonus-eligible here
5-year4$1,650,000yes
15-year6$1,800,000yes
39-year (building)9$11,550,000no
Total allocated to depreciable property19$15,000,000

Component by component

ComponentRecovery periodIllustrative amount
Chapel furnishingsMovable seating and furnishings serve the chapel. in this example.5-year$500,000
Service equipmentMovable service equipment supports the facility. in this example.5-year$500,000
Audio visual equipmentMovable audio visual equipment supports services. in this example.5-year$350,000
Viewing furnishingsMovable furnishings serve the viewing rooms. in this example.5-year$300,000
Visitor parkingDetached parking serves visitors and staff. in this example.15-year$750,000
Family car laneDetached paving routes family vehicles to the covered entry. in this example.15-year$450,000
Entry monument signThe detached sign identifies the property. in this example.15-year$180,000
Entry walksDetached paths connect the chapel and viewing rooms. in this example.15-year$150,000
Site lightingDetached poles illuminate the parcel. in this example.15-year$150,000
Quiet gardensPlanted beds improve the parcel. in this example.15-year$120,000
Chapel and viewing enclosurePermanent walls enclose the chapel and viewing rooms. in this example.39-year$3,500,000
Roof assemblyThe roof protects the building. in this example.39-year$2,500,000
Foundation and slabThe foundation supports the building. in this example.39-year$1,200,000
Electrical distributionGeneral electrical infrastructure serves the building. in this example.39-year$900,000
Comfort systemsGeneral heating and cooling serve the building. in this example.39-year$900,000
Interior partitionsPermanent partitions form chapel and viewing rooms. in this example.39-year$750,000
Permanent flooringBonded flooring remains with the building. in this example.39-year$650,000
Entry and viewing glazingGlazing forms the building envelope. in this example.39-year$600,000
General plumbingGeneral plumbing serves occupancy. in this example.39-year$550,000

Sources