45000 Disposal date Current Year Depreciation adjusted tax basis at the date of sale gain or loss on sale depreciation recapture under Sec. 1245 the amount and character of any gain or loss that exceeds ordinary income due to dep 1154 1 Asset 2 New roof on building 3 Storage building 4 Shed Useful Life Placed into Service Cost 39 39 39 6/15/2020 8/3/2020 75000 1/1/2020 5000 1923 3/15/2021 128 5 HVAC systems 39 2/20/2018 22000 564 6 Building 39 1/1/2018 250000 6410 7 Interior renovation costs 39 5/4/2018 25000 641 8 Additional plumbing 39 5/4/2018 18000 462 9 Restroom partitions 39 5/4/2018 17000 436 10 Additional cooking equipment 5 8/22/2020 3500 403 11 Additional food prep stations 12 Truck 5 7/21/2020 3300 380 5 1/1/2020 42000 4838 13 Additional office furniture 7 12/13/2020 3500 437 14 Horse - over 12 years old 3 1/1/2020 1000 1/1/2021 74 15 Tents and canopy 5 10/1/2020 42000 4838 16 Food service equipment 5 10/1/2020 20000 2304 17 Portable refrigeration units 5 10/1/2020 18000 2074 18 Tables and chairs 5 10/1/2020 22000 2534 19 Wedding arbor 5 9/14/2020 2500 288 20 Furniture dolleys 21 Lighting 22 Sound system 23 Truck 7 10/1/2020 2500 312 5 11/5/2020 5000 576 5 11/5/2020 6000 691 5 10/1/2020 53000 6106 24 Forklift 7 10/1/2020 27000 3372 25 Portable dance floor 7 10/1/2020 14000 1749 26 Beverage service equipment 5 10/1/2020 6000 691 27 Fencing 15 12/15/2020 6700 516 28 Ice cream machines 5 7/7/2019 3200 369 29 Commercial stove 5 2/20/2018 12500 720 30 Commercial stove 5 2/20/2018 12500 4/1/2021 720 31 Microwave ovens 5 2/20/2018 3000 173 32 Steamer 5 4/1/2018 1200 69 33 Commercial dishwasher 5 2/20/2018 7500 432 34 Commercial dishwasher 5 2/20/2018 7500 432 35 Cooking equipment 5 2/20/2018 5500 317 36 Coffee makers 5 6/30/2018 2000 115 37 Food prep stations 5 2/20/2018 6500 374 38 Heat lamps 5 2/20/2018 2000 115 A B D E F G H 28 Ice cream machines 5 7/7/2019 3200 369 29 Commercial stove 5 2/20/2018 12500 720 30 Commercial stove 5 2/20/2018 12500 4/1/2021 720 31 Microwave ovens 5 2/20/2018 3000 173 32 Steamer 5 4/1/2018 1200 69 33 Commercial dishwasher 5 2/20/2018 7500 432 34 Commercial dishwasher 5 2/20/2018 7500 432 35 Cooking equipment 5 2/20/2018 5500 317 36 Coffee makers 5 6/30/2018 2000 115 37 Food prep stations 5 2/20/2018 6500 374 38 Heat lamps 5 2/20/2018 2000 115 39 Refrigeration units 5 2/20/2018 20000 1152 40 Commercial freezer 5 2/22/2018 10000 576 41 Boothes 42 Tables 5 1/1/2018 15000 864 5 1/1/2018 19000 1094 43 Host stand 5 1/1/2018 3300 190 44 Chairs and benches 5 2/20/2018 4400 253 45 Doors to separate kitchen, bathrooms 5 1/1/2018 4000 230 46 Computers 5 1/1/2018 8000 461 47 Computer peripherals 5 3/30/2018 2000 115 48 Computer network equipment 5 2/2/2018 3000 173 49 Beverage dispensers 5 1/1/2018 15000 864 50 Point-of-sale system 5 5/1/2018 5000 2/2/2021 288 51 Truck 5 7/1/2018 37000 2131 52 Auto-Delivery 5 53 Office furniture 7 7/2/2018 54 Patio stonework (imbedded into ground) 15 7/1/2018 30000 4000 3/3/2018 45000 5/7/2021 1728 357 2804 55 Trash enclosure 15 3/3/2018 8000 498 56 Parking lot and sidewalk paving 15 3/3/2018 7000 436 57 Landscaping 15 3/3/2018 5000 312 58 Other land improvements 15 3/3/2018 4500 280 59 Restroom accessories 5 5/4/2018 3000 173 60 New commercial stove 5 4/1/2021 14000 1344 61 New point-of-sale system 5 2/2/2021 4000 384 62 New auto 5 5/7/2021 41000 3936 63 Horse- under 12 years old 7 1/1/2021 3000 262 64 Carriage 5 2/2/2021 2200 211 65 Additional tents 5 3/1/2021 14000 1344