Our small resort business purchased a new Shore Station sectional aluminum pier in 2023. It consists of individual 8 foot sections weighing around 105 lbs that makes it portable. It is installed in Spring and removed for Winter. We are thinking this is 5 or 7 year property for depreciation purposes, but could not find anything pertinent in the IRS Pub 946 instructions Appendix B. It is not a permanent wharf Land Improvement that would make it real property per the IRS. However, we are having difficulty finding any documentation to support our view that it is personal property, and not land improvements. Thanks
