A permanant steel building used for the overhaul of dewataring systems [enginas, pumpe, and wallpoints] is placed in service on July 10 by a calandar-yarer taxpayer for $500,000. It is sold almost 5 years later on May 15. Click here to acesss the MACRS-GDS Property Classes Parta What is the MBCRS-GDS property class? A permanant steel building used for the overhaul of dewataring systems [enginas, pumpe, and wallpoints] is placed in service on July 10 by a calandar-yarer taxpayer for $500,000. It is sold almost 5 years later on May 15. Click here to acesss the MACRS-GDS Property Classes Parta What is the MBCRS-GDS property class