A veterinary hospital combines the clinical systems of a medical office with animal-facility infrastructure found in almost no other property type. Cost Seg Smart models veterinary clinics as a first-class type with a dedicated component library covering surgical gas and scavenging, heavy floor and trench drainage, removable kennels and runs, wash and grooming stations, and imaging power — most of which is short-life property.
The signature fact: the removable kennels and runs are the surprise. They serve the identifiable boarding function and generally are not structural, so they are typically 5-year property rather than building. Layer that on top of the clinical MEP (medical gas, specialty plumbing, imaging power) and a surgical/boarding-heavy hospital accelerates well above a plain office. Lead-lined X-ray shielding is an engineer-review item, as in any clinic.
What reclassifies in a veterinary clinic
| Component | Recovery period | Basis |
|---|---|---|
| Exam/treatment casework; surgical O₂/anesthesia/scavenging | 5-year | Fixtures and gas serving identifiable clinical equipment |
| Animal-facility plumbing (floor/trench drains, hydrotherapy); wash/grooming stations | 5-year | Systems serving the animal-care function |
| Removable kennels, runs & enclosures | 5-year | Serving the boarding function; not structural |
| Imaging power/mounts, surgical lighting/booms, lab/pharmacy casework | 5-year | Serving identifiable clinical equipment |
| Client parking, outdoor exercise yard, site lighting, signage | 15-year | Land improvements |
Illustrative (modeled, not a completed client study). On a $1.5M clinic with ~$1.2M depreciable basis and a surgical/boarding fit-out, an accelerated share near 22% would move roughly $260K into 5- and 15-year pools. Actual results depend on the clinical and boarding build-out, documentation and your CPA’s positions.
Cost Seg Smart produces veterinary studies using its dedicated engineering methodology; per-property figures are produced at study time. Fees are published at costsegsmart.com.