The Building Comes With Furniture and Equipment: Allocate the Package Before Depreciating It
Movable assets included in a commercial acquisition need supported values and their own records.
TOPIC COLLECTION
Property acquisition
A focused reading path from Owner Occupied. Start with the question closest to your situation, then review the linked sources and documentation steps.
Buying Commercial Premises Abroad: U.S. Depreciation May Require ADS
The same business use can have a different recovery system when the property is outside the United States.
An Abandoned Building Purchase: Close the Deposit and Diligence File Before Claiming a Loss
A failed acquisition needs evidence of what was lost, what survives, and which taxpayer paid it.
A Purchase Option on Business Premises: Track the Premium Separately Until Exercise
The right to buy a building is different from owning it or paying current rent.