Inside a luxury short-term rental
See what gets built, what gets installed, and how a study classifies each asset.
That was a hypothetical short-term 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 $3.25 million short-term rental, 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.
Canyon Club: every component and its recovery period
A fictional $3.25 million investment, including $650,000 nondepreciable land. These are demonstration amounts, not market research or a study of the reference listing. The tables below list every component this walkthrough builds, the recovery period it is assigned in this illustration, and its illustrative allocation.
Authored educational assumptions; not owner-supplied costs, a valuation, or tax conclusions. 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 | 7 | $275,000 | yes |
| 15-year | 7 | $565,000 | yes |
| 39-year (building) | 9 | $1,760,000 | no |
| Total allocated to depreciable property | 23 | $2,600,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Guest-room furniture | 5-year | $60,000 |
| Loose living and dining furniture | 5-year | $55,000 |
| Kitchen appliances | 5-year | $45,000 |
| Movable outdoor furniture | 5-year | $45,000 |
| Guest recreation furnishings and equipment | 5-year | $40,000 |
| Outdoor kitchen equipment | 5-year | $20,000 |
| Removable rugs | 5-year | $10,000 |
| Outdoor pool built on landAn outdoor pool built on the land is treated here as a 15-year land improvement. | 15-year | $185,000 |
| Exterior paving on land | 15-year | $130,000 |
| Depreciable planting and irrigation; excludes initial land preparation | 15-year | $100,000 |
| Outdoor pickleball court built on land | 15-year | $80,000 |
| Permanent outdoor pool slide | 15-year | $25,000 |
| Separate installed outdoor spa | 15-year | $25,000 |
| Separate site shade structure | 15-year | $20,000 |
| Structure and building systems | 39-year | $1,180,000 |
| Windows and sliding doors | 39-year | $120,000 |
| Permanent partitions and doors | 39-year | $100,000 |
| Roof and structural coveringThe roof and its structural covering are part of the building. | 39-year | $100,000 |
| Permanent bathroom fixtures | 39-year | $90,000 |
| Permanent kitchen cabinetry | 39-year | $75,000 |
| Building-attached shade structure | 39-year | $45,000 |
| Permanent outdoor kitchen masonry; conservative building treatment | 39-year | $25,000 |
| Permanent fire-lounge masonry and services; conservative building treatment | 39-year | $25,000 |