Inside a single-family rental
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical single-family 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 $400,000 unfurnished long-term rental house, 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.
Mallowfen House: every component and its recovery period
The fictional purchase is $400,000, including $80,000 of nondepreciable land and $320,000 of depreciable basis. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
illustrative assumptions. 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 | 6 | $17,200 | yes |
| 15-year | 6 | $31,300 | yes |
| 27.5-year (building) | 10 | $271,500 | no |
| Total allocated to depreciable property | 22 | $320,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Kitchen appliancesThe separate refrigerator, range, dishwasher and microwave use five years in this example. | 5-year | $7,000 |
| Two bedroom carpetsThe removable carpet and pad in the two smaller bedrooms use five years in this example. | 5-year | $2,700 |
| Primary bedroom carpetThe removable primary-bedroom carpet and pad use five years in this example. | 5-year | $2,300 |
| Washer and dryerThe separate washer and dryer use five years in this example. | 5-year | $2,200 |
| Bedroom blindsReadily removable bedroom window blinds are five-year personal property in this example. | 5-year | $1,800 |
| Living-room blindsReadily removable living and dining window blinds use five years in this example. | 5-year | $1,200 |
| Concrete drivewayThe detached concrete driveway is a 15-year land improvement in this example. | 15-year | $10,500 |
| Wood privacy fenceThe freestanding wood fence and garden gate use fifteen years in this example. | 15-year | $6,500 |
| Entry planting bedsThe depreciable installed planting beds have a determinable useful life and use fifteen years in this example. | 15-year | $5,600 |
| Backyard patioThe detached exterior patio slab is a 15-year land improvement in this example. | 15-year | $4,500 |
| Front walkThe detached front walk uses the 15-year land-improvement schedule in this example. | 15-year | $2,500 |
| Garden path lightingThe dedicated detached garden path lights are fifteen-year site improvements in this example. | 15-year | $1,700 |
| House walls and windowsThe house enclosure, windows, partitions and general services remain with the 27.5-year rental building in this example. | 27.5-year | $126,000 |
| Attached two-car garageThe attached garage, overhead doors and permanent garage systems remain with the 27.5-year rental building in this example. | 27.5-year | $35,000 |
| Foundation and slabThe permanent foundation and structural slab remain with the 27.5-year rental building in this example. | 27.5-year | $26,000 |
| Shingle roofsThe permanent house and garage roofs remain with the 27.5-year rental building in this example. | 27.5-year | $21,500 |
| Kitchen cabinetsFixed kitchen cabinets, counters and the sink remain with the 27.5-year rental building in this example. | 27.5-year | $13,500 |
| Heating and coolingThe general heating and cooling system remains with the 27.5-year rental building in this example. | 27.5-year | $13,000 |
| Permanent plank flooringThe permanent plank floor finish remains with the 27.5-year rental building in this example. | 27.5-year | $12,500 |
| Primary bathroomThe primary bathroom fixtures, tile and general plumbing remain with the 27.5-year rental building in this example. | 27.5-year | $11,000 |
| Hall bathroomThe hall bathroom fixtures, tile and general plumbing remain with the 27.5-year rental building in this example. | 27.5-year | $8,500 |
| Attached garden shedThe permanently attached garden shed is part of the 27.5-year rental building in this example. | 27.5-year | $4,500 |