Inside a motel
See what gets built, what gets installed, and how a study classifies each asset.
Preparing your motelThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical motel. 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 $4.8 million, 24-room courtyard motel, 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.
Serein Court: every component and its recovery period
The purchaser owns a 24-room independent motel operated entirely for transient lodging, with all units used for short guest stays. 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 | 9 | $402,000 | yes |
| 7-year | 1 | $18,000 | yes |
| 15-year | 6 | $515,000 | yes |
| 39-year (building) | 13 | $2,865,000 | no |
| Total allocated to depreciable property | 29 | $3,800,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| First-floor beds and storageThe removable guest beds, night-tables and dressers use the 5-year lodging-furniture class in this example. | 5-year | $90,000 |
| Second-floor beds & storageThe removable upstairs guest beds, night-tables and dressers use the 5-year lodging-furniture class in this example. | 5-year | $90,000 |
| First-floor carpet & drapesThe removable guest-room carpet and curtains use the 5-year service-business class in this example. | 5-year | $36,000 |
| First-floor room equipmentThe guest televisions, mini-fridges, microwaves and plug-in task lamps use the 5-year service-business class in this example. | 5-year | $36,000 |
| Second-floor carpet & drapesThe removable upstairs guest carpet and curtains use the 5-year service-business class in this example. | 5-year | $36,000 |
| Second-floor room equipmentThe upstairs guest televisions, mini-fridges, microwaves and plug-in task lamps use the 5-year service-business class in this example. | 5-year | $36,000 |
| Commercial laundry equipmentThe removable hotel laundry machines use the 5-year service-business equipment class in this example. | 5-year | $36,000 |
| Breakfast & office equipmentThe removable breakfast appliances and administrative computers use the 5-year equipment classes in this example. | 5-year | $28,000 |
| Poolside seating & umbrellasThe removable poolside loungers, tables and umbrellas use the 5-year lodging-service class in this example. | 5-year | $14,000 |
| Lobby office furnitureThe administrative desk, seating and files retain the 7-year office-furniture class in this example. | 7-year | $18,000 |
| Guest parkingThe detached parking lot, markings and wheel stops are 15-year land improvements in this example. | 15-year | $170,000 |
| Pool and paved courtyardThe independent in-ground outdoor pool, its equipment, fencing and paved court are 15-year land improvements in this example. | 15-year | $145,000 |
| Site drainageThe independent stormwater swale and catch basins are 15-year land improvements in this example. | 15-year | $60,000 |
| Site walks and curbsThe detached guest paths and site curbs are 15-year land improvements in this example. | 15-year | $55,000 |
| Landscape beds and plantingThe installed courtyard beds, shrubs and site planting are 15-year land improvements in this example. | 15-year | $50,000 |
| Site lighting and entry signThe independent path lighting and permanent ground-mounted sign are 15-year land improvements in this example. | 15-year | $35,000 |
| First-floor walls and lobbyThe permanent walls, room partitions, windows, doors and fixed lobby millwork remain with the 39-year building in this example. | 39-year | $630,000 |
| Second-floor walls & windowsThe upper enclosure, room partitions, windows and doors remain with the 39-year building in this example. | 39-year | $430,000 |
| Foundations and slabsThe permanent foundations and structural ground slabs remain with the 39-year building in this example. | 39-year | $350,000 |
| Roofs and high eave trimThe main roofs, lower lobby roof and high eave trim remain with the 39-year building in this example. | 39-year | $265,000 |
| Second-floor structureThe structural upper floor and permanent bathroom tile remain with the 39-year building in this example. | 39-year | $220,000 |
| Attached stairs & balconiesThe attached access balconies, their supports and stairs remain with the 39-year building in this example. | 39-year | $190,000 |
| First-floor bathroomsThe installed baths, plumbing fixtures and fixed vanities remain with the 39-year building in this example. | 39-year | $170,000 |
| Second-floor bathroomsThe upstairs baths, plumbing fixtures and fixed vanities remain with the 39-year building in this example. | 39-year | $170,000 |
| First-floor comfort HVACThe fixed comfort heating, cooling and ventilation remain with the 39-year building in this example. | 39-year | $100,000 |
| Second-floor comfort HVACThe fixed upstairs comfort heating, cooling and ventilation remain with the 39-year building in this example. | 39-year | $100,000 |
| First-floor power & alarmsThe ordinary power, fixed lighting and building-protection alarms remain with the 39-year building in this example. | 39-year | $90,000 |
| Second-floor power & alarmsThe upstairs ordinary power, fixed lights and building-protection alarms remain with the 39-year building in this example. | 39-year | $80,000 |
| First-floor permanent floorsThe permanent sealed floors and bathroom tile remain with the 39-year building in this example. | 39-year | $70,000 |