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, delivered exceptional results. Like retail properties, restaurants benefit from Qualified Restaurant Property classification, which allows for accelerated depreciation on qualifying improvements.
Restaurants are always rewarding to study because the results are consistently strong, and owners are pleasantly surprised by the immediate cash flow impact. Even without catch-up depreciation, this single fast food property allowed the owner to take an additional $68,611 in depreciation in the first year — money that stayed in the business instead of going to taxes.