Portable Self Storage Depreciation

[Daniel DeMarco]

I have an industrial warehouse that is fully rented but has 5 acres of flat land that I am thinking about doing self storage on.  Has anyone used the portable self storage units rather than building a building on a cement pad.  I am thinking this would be classified as equipment not a building since you can pick it up with a fork truck and move it anywhere on site.  Has anyone done this and successfully depreciated these units as equipment and not buildings?