Mike9241
Level 15
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Business & farm

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. 

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