Inside an office building
See what gets built, what gets installed, and how a study classifies each asset.
Preparing the office building modelThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical office building. 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 $5,800,000 office building with three floors and nine suites. Eight suites are leased and the upper east suite is vacant. 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.
Briarvane Corporate Center: every component and its recovery period
Fictional acquisition price of $5,800,000 includes $1,150,000 of nondepreciable land; the $4,650,000 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 | 4 | $88,000 | no |
| 7-year | 1 | $46,000 | no |
| 15-year | 7 | $596,000 | no |
| 39-year (building) | 16 | $3,920,000 | no |
| Total allocated to depreciable property | 28 | $4,650,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Floor 2 suite carpetThe strippable-adhesive carpet tile the landlord owns in the three second-floor suites is assumed to be 5-year property under the ATG floor-covering row in this example. | 5-year | $33,000 |
| Floor 3 suite carpetThe strippable-adhesive carpet tile the landlord owns in the two let third-floor suites is assumed to be 5-year property under the ATG floor-covering row in this example. | 5-year | $25,000 |
| Telecom closet coolingThe dedicated split unit that cools only the ground-floor telecom closet is assumed to meet the ATG sole-justification test and use the 5-year equipment class in this example. | 5-year | $18,000 |
| Monument sign facesThe lit building-name face the landlord owns on the monument is assumed to be 5-year sign property in this example. | 5-year | $12,000 |
| Lobby and shared furnitureThe landlord-owned lobby seating, side tables and shared conference room table and chairs use the 7-year office-furniture class in this example. | 7-year | $46,000 |
| Parking lot and stripingThe paving, striping, wheel stops and accessible stalls are 15-year land improvements in this example. | 15-year | $320,000 |
| Detention pond and drainsThe independent detention pond, catch basins and site drainage are 15-year land improvements in this example. | 15-year | $90,000 |
| Curbs, walks and rampsThe site curbs, front walk, ramps and detached sidewalks are 15-year land improvements in this example. | 15-year | $52,000 |
| Landscape islands and bedsThe planted islands, beds and irrigation are 15-year land improvements in this example. | 15-year | $50,000 |
| Parking light polesThe independent parking light poles and their footings are 15-year land improvements in this example. | 15-year | $40,000 |
| Monument sign structureThe monument sign's masonry base, structure and cabinet are 15-year land improvements in this example. | 15-year | $28,000 |
| Masonry trash enclosureThe freestanding masonry trash enclosure is not attached to the building and is a 15-year land improvement in this example. | 15-year | $16,000 |
| Floor 1 frame and wallsThe first-floor steel columns and beams, brick and stone walls, fixed windows and glass entry are assumed to use the 39-year building schedule in this example. | 39-year | $440,000 |
| Floor 2 frame and wallsThe second-floor steel, composite deck, masonry and metal-panel walls and fixed windows remain with the 39-year building in this example. | 39-year | $392,000 |
| Floor 3 frame and wallsThe third-floor steel, composite deck, walls, fixed windows and parapet framing remain with the 39-year building in this example. | 39-year | $392,000 |
| Footings and slab on gradeThe spread footings and slab on grade remain with the 39-year building in this example. | 39-year | $338,000 |
| Rooftop heating and coolingThe rooftop units, curbs and ducted zones provide comfort heating and cooling for every tenant and remain with the 39-year building in this example. | 39-year | $306,000 |
| Power service and panelsThe utility service, switchgear, panels and risers distribute general power to every tenant and are assumed to use the 39-year building schedule in this example. | 39-year | $270,000 |
| Floor 2 suite interiorsThe deck-to-deck demising walls, suite entry doors with sidelights, drywall, lay-in ceilings, lights and kitchenette cabinets divide and finish the suites and remain with the 39-year building in this example. | 39-year | $246,000 |
| Floor 1 suite interiorsThe deck-to-deck demising walls, suite entry doors with sidelights, drywall, lay-in ceilings, lights and kitchenette cabinets divide and finish the suites and remain with the 39-year building in this example. | 39-year | $236,000 |
| Roof deck and membraneThe roof deck, membrane, parapet caps, drains and roof hatch are assumed to use the 39-year building schedule in this example. | 39-year | $230,000 |
| Lobby, hall and restroomsThe landlord-owned lobby, mail and directory wall, ground-floor hall and restrooms serve every tenant, are carried on their own row and follow the 39-year building in this example. | 39-year | $214,000 |
| Floor 3 suite interiorsThe deck-to-deck demising walls, suite entry doors, drywall, lay-in ceilings, lights and kitchenette cabinets, the vacant suite's bare landlord finish included, remain with the 39-year building in this example. | 39-year | $214,000 |
| Elevator and two stairsThe hydraulic passenger elevator and the two egress stairs are permanently affixed building components on the 39-year schedule in this example. | 39-year | $188,000 |
| Floor 2 hall and restroomsThe second-floor hall, restrooms, janitor and telecom closets and their lights serve every tenant, are carried on their own row and follow the 39-year building in this example. | 39-year | $134,000 |
| Floor 3 hall and restroomsThe third-floor hall, restrooms, janitor and telecom closets and their lights serve every tenant, are carried on their own row and follow the 39-year building in this example. | 39-year | $134,000 |
| Sprinklers and fire alarmThe ordinary wet-pipe sprinkler network, riser room and fire alarm devices are assumed to use the 39-year building schedule in this example. | 39-year | $120,000 |
| Water, sewer and gas linesThe water, sewer and gas lines from the street to the building are assumed to use the 39-year building schedule in this example. | 39-year | $66,000 |