Inside a log cabin short-term rental
See what gets built, what gets installed, and how a study classifies each asset.
Preparing your rentalThe complete model loads before the walkthrough begins.
Preparing the model and materials…
That was a hypothetical log cabin 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 $600,000 log cabin 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.
Laurel Ridge: every component and its recovery period
Fictional acquisition of a furnished cabin for $600,000, including $90,000 nondepreciable land; these authored allocations are not a completed engineering study or construction bids. 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 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 | 8 | $80,000 | yes |
| 15-year | 6 | $55,000 | yes |
| 39-year (building) | 16 | $375,000 | no |
| Total allocated to depreciable property | 30 | $510,000 |
Component by component
| Component | Recovery period | Illustrative amount |
|---|---|---|
| Living and dining furnishingsMovable living and dining furniture, rugs and guest electronics use the 5-year schedule in this example. | 5-year | $18,000 |
| Portable hot tubThe self-contained removable hot tub is 5-year personal property in this example. | 5-year | $12,000 |
| Bunk and twin room furnitureMovable guest beds, mattresses and bedroom furniture use the 5-year schedule in this example. | 5-year | $11,500 |
| Kitchen and laundry appliancesRemovable kitchen and laundry appliances use the 5-year schedule in this example. | 5-year | $10,000 |
| Pool table and arcadeMovable guest recreation equipment uses the 5-year schedule in this example. | 5-year | $10,000 |
| Deck seating and diningMovable deck chairs and outdoor dining furniture use the 5-year schedule in this example. | 5-year | $8,000 |
| Primary bedroom furnitureMovable guest beds, mattresses and bedroom furniture use the 5-year schedule in this example. | 5-year | $6,500 |
| Adirondack chairsThe movable chairs around the fire pit are guest furnishings on the 5-year schedule in this example. | 5-year | $4,000 |
| Gravel driveway and parkingInstalled gravel access and parking surfaces use the 15-year land-improvement schedule in this example. | 15-year | $18,000 |
| Site retaining wallThis freestanding landscape wall supports the site, not the cabin, and uses the 15-year schedule in this example. | 15-year | $12,000 |
| Lower-level patioThe separate paving on land below the deck is a 15-year land improvement in this example. | 15-year | $8,000 |
| Installed landscapingInstalled shrubs and planting beds use the 15-year schedule, excluding natural trees and land preparation, in this example. | 15-year | $8,000 |
| Exterior site lightingFreestanding path and parking lights serve the grounds and use the 15-year schedule in this example. | 15-year | $5,000 |
| Freestanding fire pitThe detached wood-burning fire ring and gravel surround use the 15-year land-improvement schedule in this example. | 15-year | $4,000 |
| First-floor walls and servicesLower log walls and general building services stay with the building in this example. | 39-year | $84,000 |
| Upper log walls and chimneyUpper log walls, structural framing and the upper chimney stay with the building in this example. | 39-year | $56,000 |
| FoundationThe cabin foundation and structural support stay with the 39-year building in this example. | 39-year | $35,000 |
| Attached wraparound deckThe attached deck, its supports and railings stay with the building in this example. | 39-year | $30,000 |
| Roof and porch coveringThe permanent main roof and attached porch covering stay with the building in this example. | 39-year | $25,000 |
| Well and septicThe domestic well and septic system serve general building plumbing and stay with the building in this example. | 39-year | $24,000 |
| First-floor windows and doorsPermanent windows and exterior doors stay with the building in this example. | 39-year | $18,000 |
| First-floor rooms and stairsPermanent floors, stairs and room partitions stay with the building in this example. | 39-year | $16,000 |
| Two upstairs private bathsBuilt-in vanities, showers, toilets and plumbing fixtures stay with the building in this example. | 39-year | $15,500 |
| Kitchen cabinets and countersBuilt-in kitchen cabinets, countertops and the sink stay with the building in this example. | 39-year | $14,000 |
| Second-floor room partitionsPermanent floors, stairs and room partitions stay with the building in this example. | 39-year | $13,000 |
| Second-floor windowsPermanent windows and exterior doors stay with the building in this example. | 39-year | $12,000 |
| Second-floor deck and flooringThe structural upper-floor deck and permanent wood flooring stay with the building in this example. | 39-year | $9,000 |
| Primary private bathroomBuilt-in vanities, showers, toilets and plumbing fixtures stay with the building in this example. | 39-year | $8,500 |
| Stone fireplace and hearthThe permanent downstairs fireplace and hearth stay with the building in this example. | 39-year | $8,000 |
| First-floor oak flooringPermanent main-floor decking and wood flooring stay with the building in this example. | 39-year | $7,000 |