Fuel-and-convenience properties combine a heavy forecourt with store fixtures — and carry a special rule that can, on the right facts, treat the whole structure as 15-year property. Cost Seg Smart models gas stations and c-stores as a first-class type with a dedicated component library covering canopy and dispenser infrastructure, store fixtures, forecourt paving and environmental site improvements.
The signature fact: the retail motor-fuels outlet rule (Rev. Proc. 97-10) can let a qualifying property — a building of 1,400 square feet or less, or one where at least half the floor space is devoted to petroleum marketing — depreciate the entire structure over 15 years instead of 39. It’s powerful but fact-specific, so the conservative posture is to keep the building at 39-year and flag the RMFO question for the CPA to confirm, rather than assume it.
What reclassifies in a gas station / c-store
| Component | Recovery period | Basis |
|---|---|---|
| Canopy graphics/branding, store signage, dispensers & controls | 5-year | Removable branded elements and equipment serving the fuel/retail function |
| C-store gondolas, checkout, coolers & merchandising fixtures | 5-year | Trade fixtures and removable refrigeration (insulated envelope stays 39-year) |
| Forecourt paving, pump-island concrete | 15-year | Land improvements (dominant site line) |
| Pylon sign structure, canopy foundations, spill containment / oil-water separator, bollards | 15-year | Site structures and environmental improvements |
Illustrative (modeled, not a completed client study). Setting the RMFO question aside, a $2.5M c-store with ~$2.0M depreciable basis and a heavy forecourt would model an accelerated share in the mid-20s percent — moving roughly $500K into 5- and 15-year pools. Where RMFO applies, the analysis changes materially. Actual results depend on the facts and your CPA’s positions.
Cost Seg Smart produces gas-station and c-store studies using its dedicated engineering methodology, including the RMFO analysis where relevant; per-property figures are produced at study time. Fees are published at costsegsmart.com.