topic Expensing a new building in Business & farm

Expensing a new building

danigirl21279 — Tue, 10 Feb 2026 09:17:29 GMT

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.

Re: Expensing a new building

Mike9241 — Wed, 08 Jan 2025 23:40:26 GMT

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.