MACRS Life of a Trash Container/Dumpster

Technical topics regarding tax preparation.
#1
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Any input on the MACRS life of a garbage dumpster? Have a construction client who purchased a trailer and two dumpster units. Figured the trailer is either 5 or 7 year property but can't find anything on the dumpsters.

Thanks!
 

#2
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I'd go with:

warnickcpa wrote:trailer


Asset class 00.27, Trailers and Trailer-Mounted Containers, 5yr GDS

warnickcpa wrote:dumpster units


Asset class 15.0, Assets used in construction activities, 5yr GDS

Find Rev Proc 87-56 and bookmark it for future reference.
 


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