Inside a multiplex movie theater
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical multiplex movie theater. 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.
Starfall Cinema: 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 period | Components | Illustrative amount | Bonus-eligible here |
|---|---|---|---|
| 5-year | 4 | $2,250,000 | yes |
| 15-year | 5 | $2,250,000 | yes |
| 39-year (building) | 9 | $10,500,000 | no |
| Total allocated to depreciable property | 18 | $15,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Projection equipmentMovable projection equipment serves screenings. in this example. | 5-year | $1,000,000 |
| Auditorium seatingMovable seating equips the auditoriums. in this example. | 5-year | $650,000 |
| Sound equipmentMovable sound equipment serves screenings. in this example. | 5-year | $300,000 |
| Concession equipmentMovable concession equipment serves the lobby. in this example. | 5-year | $300,000 |
| Shared parking fieldDetached parking serves the theater and pad site. in this example. | 15-year | $1,400,000 |
| Shared access driveDetached access paving serves the shared lot. in this example. | 15-year | $300,000 |
| Lot lightingDetached poles illuminate the shared lot. in this example. | 15-year | $250,000 |
| Entry walksDetached paths connect the lobby and lot. in this example. | 15-year | $150,000 |
| Landscape islandsPlanted islands improve the parcel. in this example. | 15-year | $150,000 |
| Auditorium and lobby wallsPermanent walls enclose the auditoriums and lobby. in this example. | 39-year | $3,000,000 |
| Comfort systemsGeneral heating and cooling serve the building. in this example. | 39-year | $1,500,000 |
| Foundation and slabThe foundation supports the building. in this example. | 39-year | $1,200,000 |
| Auditorium partitionsPermanent partitions separate auditoriums. in this example. | 39-year | $1,100,000 |
| Electrical distributionGeneral electrical infrastructure serves the building. in this example. | 39-year | $1,100,000 |
| Roof assemblyThe roof protects the building. in this example. | 39-year | $1,000,000 |
| Permanent flooringBonded flooring remains with the building. in this example. | 39-year | $700,000 |
| Lobby glazingGlazing forms the lobby envelope. in this example. | 39-year | $500,000 |
| General plumbingGeneral plumbing serves occupancy. in this example. | 39-year | $400,000 |