Restaurant – Wendy’s fast food restaurant

Battle Ground, Washington

Wendy’s fast food restaurant, 3,266 square feet
Cost Reclassified: 38.01%

Year 1 Increased Depreciation: 

With over 150,000 fast food restaurants in the U.S., we’ve studied our fair share and this new Wendy’s in Battle Ground, Washington was just as fun as the first. Like retail, restaurants also have their own category of depreciation called Qualified Restaurant Property. Here is what we found:

5 – Year: 26.45%
7 – Year: less than 1%
15 – Year: 11.57%
Total Reclassified: 38.01%

Restaurants are always a treat to study because the results are so strong and owners are pleasantly surprised. Our cost segregation study on this single fast food property, even without catch-up depreciation, allowed the owner to take an additional $68,611 in depreciation in 2016.

Other Case Studies