Expensing a new building

[danigirl21279]

I own a wedding venue and last year my husband and I built a new building for commercial bathrooms, as well as an attached groom suite. I know I have to depreciate the building over 39 years, but what about items like the sinks, toilets, hand dryers, etc. Also, does a brand new building fall under Land Improvements? If listed under other, it throws it into a Section 179 deduction which is not accurate. 

[Mike9241 · Accepted solution]

If dryers, sinks, etc are free standing, that is not attached to the property they would be personal property eligible for 179 or bonus depreciation or 7 year-life.

if the cost is less than $2,500 each 

If permanent it's part of the building 

The type of property is not land improvements but commercial real estate.