Inside a table-service restaurant
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical table-service restaurant. 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.
Larkspur Hearth: every component and its recovery period
The operator acquires the installed cooking equipment, dining furniture and host station together with the real estate. Food, customer vehicles and neighboring structures are excluded. 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 | 3 | $320,000 | yes |
| 15-year | 5 | $240,000 | yes |
| 39-year (building) | 8 | $1,440,000 | no |
| Total allocated to depreciable property | 16 | $2,000,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Cooking lineThe removable cooking line serves food preparation and uses the 5-year schedule in this example. | 5-year | $190,000 |
| Dining tables and chairsThe acquired movable tables and chairs serve the restaurant activity and use the 5-year schedule in this example. | 5-year | $104,000 |
| Host and service stationsMovable service stations serve the dining operation and use the 5-year schedule in this example. | 5-year | $26,000 |
| Customer lotExterior parking and markings serve the site and use the 15-year schedule in this example. | 15-year | $115,000 |
| Dining terraceThe detached stone terrace serves the site and uses the 15-year schedule in this example. | 15-year | $60,000 |
| Entry walksDetached pedestrian paving uses the 15-year schedule in this example. | 15-year | $27,000 |
| Lot lightingOutdoor pole lights serve the lot and use the 15-year schedule in this example. | 15-year | $20,000 |
| Garden bedsPermanent site landscaping uses the 15-year schedule in this example. | 15-year | $18,000 |
| Dining room shellPermanent masonry and framing enclose the restaurant and use the 39-year building schedule in this example. | 39-year | $480,000 |
| Slab and footingsThe foundation supports the structure and uses the 39-year building schedule in this example. | 39-year | $210,000 |
| Roof and parapetThe roof assembly protects the building and uses the 39-year schedule in this example. | 39-year | $177,000 |
| General utilitiesGeneral electric and water services support occupancy and use the 39-year building schedule in this example. | 39-year | $148,000 |
| Windows and entryExterior glazing and entry doors use the 39-year building schedule in this example. | 39-year | $134,000 |
| Comfort systemsGeneral comfort equipment serves occupancy and uses the 39-year building schedule in this example. | 39-year | $119,000 |
| Attached shade frameThe attached architectural canopy uses the 39-year building schedule in this example. | 39-year | $86,000 |
| Bonded floor finishThe bonded floor finish stays with the building and uses the 39-year schedule in this example. | 39-year | $86,000 |