Cost segregation for auto dealerships: shop equipment, signs and the sales lot on shorter schedules

Rows that place a component in the 5-year class.

• Awnings & Canopies

  Pub. 5653, p. 226

  Readily removable overhang or covering, often of canvas or plastic, used to provide shade or cover over a storefront, a window, or a door; or used inside a structure to identify a particular department or selling area.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Readily removable overhang or covering, often of canvas or plastic, used to provide shade or cover over a storefront, a window, or a door; or used inside a structure to identify a particular department or selling area. Also includes canopies designed to protect employees and gasoline fueling equipment from weather conditions and to act as advertising displays that are anchored with bolts and are not attached to buildings or other structures. Does not include permanent canopies that are an integral part of a building’s structural shell, such as porte-cochere (covered entrances for vehicle drive-up) and porticos (covered porches), or over docks. See also Concrete Foundations & Footings, Loading Docks, and Signs.

• Bollards & Guardrails

  Pub. 5653, p. 227

  Bollards (heavy steel posts) and Guardrails, not permanently attached and not intended to be permanent, placed near machinery and equipment inside buildings that can be damaged by vehicular traffic.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Bollards (heavy steel posts) and Guardrails, not permanently attached and not intended to be permanent, placed near machinery and equipment inside buildings that can be damaged by vehicular traffic. Bollards and Guardrails withstand vehicular impact and protect personal property items such as: forklift recharging stations, service write-up station, hazardous material storage racks, service department air compressors, etc.

• Cabinetry

  Pub. 5653, p. 227

  Includes cabinets and counters related to the retail activity and not related to the operation and maintenance of the building.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes cabinets and counters related to the retail activity and not related to the operation and maintenance of the building. For example: retail counters and cabinets, display shelving and cabinets, customer reception counter, Customer Lounge Area cabinets and counters, Sales Area cabinets and counters, parts counters, etc. See also Retail Fixtures and Office Furniture.

• Computers

  Pub. 5653, p. 227

  Processors (CPU), direct access storage device (DASD), tape drives, desktop and laptop computers, CRT, terminals, monitors, printers, and other peripheral equipment.

  Table period: 00.12 Information Systems – 5 Years

  Read the full row

  Processors (CPU), direct access storage device (DASD), tape drives, desktop and laptop computers, CRT, terminals, monitors, printers, and other peripheral equipment. Excludes Point of Sale (POS) systems and computers that are an integral part of other equipment (e.g. fire detection, heating, cooling, or energy management systems, etc.). See also Point of Sale (POS) Systems.

• Concrete Foundations & Footings

  Pub. 5653, p. 228

  A foundation, pad, or footing for machinery or equipment that is so specially designed that it is in essence a part of the machinery or equipment.

  Table period: 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  A foundation, pad, or footing for machinery or equipment that is so specially designed that it is in essence a part of the machinery or equipment. Any function as a building component must be strictly incidental to the function as an essential part of the item of machinery or equipment that necessitated the special design of the foundation. Increased thickness of the building’s slab alone is not sufficient to show that the foundation, pad, or footing is so specially designed that it is in essence a part of the machinery or equipment it supports. Excavation and backfill are not included where the foundation, pad, or footing is contained within the footprint of the building. Includes formwork, reinforcement, concrete block, and pre-cast or cast-in-place work.

• Data Handling Equipment

  Pub. 5653, p. 228

  Includes adding and accounting machines, calculators, copiers, and duplicating machines.

  Table period: 00.13 Data Handling Equipment, except Computers – 5 Years

  Read the full row

  Includes adding and accounting machines, calculators, copiers, and duplicating machines. Excludes computers and computer peripheral equipment.

• Doors

  Pub. 5653, p. 228

  Special lightweight, double action doors installed to prevent accidents in a heavily trafficked area.

  Table period: 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Special lightweight, double action doors installed to prevent accidents in a heavily trafficked area. For example, flexible doors, or clear or strip curtains used between stock and selling areas.

• Electrical

  Pub. 5653, p. 229

  Includes electrical outlets specifically associated to a particular item of machinery or equipment located in the Service Department, Body Shop, and Showroom.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes electrical outlets specifically associated to a particular item of machinery or equipment located in the Service Department, Body Shop, and Showroom. Special electrical connections which are necessary to and used directly with a specific item of machinery or equipment or connections between specific items of individual machinery or equipment; such as dedicated electrical outlets, wiring, conduit, and circuit breakers by which machinery and equipment is connected to the electrical distribution system. Does not include electrical outlets of general applicability and accessibility. See Chapter 5 of the Cost Segregation Audit Techniques Guide for allocation examples. Examples include: Dedicated electrical service to lifts, jacks, and Service Bay equipment; paint booths; car washes; oil change stations; frame straightening equipment and Body Shop equipment. Also includes dedicated electrical to Customer Areas, such as suspended television monitors.

• Fire Protection Equipment

  Pub. 5653, p. 230

  Includes special fire detection or suppression systems directly associated with a piece of equipment and designed and used for protection against a particular hazard created by the business activity (such as in the Body Shop).

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes special fire detection or suppression systems directly associated with a piece of equipment and designed and used for protection against a particular hazard created by the business activity (such as in the Body Shop).

• Floor Coverings

  Pub. 5653, p. 230

  Floor covering that is installed by means of strippable adhesives.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Floor covering that is installed by means of strippable adhesives. For the auto dealership industry, all vinyl composition tile (VCT), sheet vinyl, and carpeting will be treated as not permanently attached and not intended to be permanent.

• Floor Pits & Trenches

  Pub. 5653, p. 231

  Equipment included in the floor pits & trenches such as lifts, trays, and piping for supply fluid systems; waste fluid recovery and containment systems; and automotive fluid waste tanks.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Equipment included in the floor pits & trenches such as lifts, trays, and piping for supply fluid systems; waste fluid recovery and containment systems; and automotive fluid waste tanks.

• Heating, Ventilating & Air Conditioning (HVAC)

  Pub. 5653, p. 231

  Only separate HVAC units that meet the sole justification test are included (i.e., machinery the sole justification for the installation of which is the fact that such machinery is required to meet temperature or humidity requirements which are essential for the operation of other machinery or the processing of materials or paint).

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Only separate HVAC units that meet the sole justification test are included (i.e., machinery the sole justification for the installation of which is the fact that such machinery is required to meet temperature or humidity requirements which are essential for the operation of other machinery or the processing of materials or paint). For example, special ventilation for paint booths; Body Shop and Service Area exhaust removal systems. Allocation of HVAC is not appropriate.

• Inventory Display Equipment

  Pub. 5653, p. 231

  Includes inventory displays that are not permanently added to the land and intended to be moved.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes inventory displays that are not permanently added to the land and intended to be moved. Examples include metal ramps, portable “turntable” displays, etc.

• Light Fixtures -Interior

  Pub. 5653, p. 232

  Special display lighting specifically for highlighting automobiles in the Showroom, or highlighting displays of merchandise, decorative lighting, and specific task lighting in the service area.

  Table period: 57.0 Distributive Trades and Services -5 Years

  Read the full row

  Special display lighting specifically for highlighting automobiles in the Showroom, or highlighting displays of merchandise, decorative lighting, and specific task lighting in the service area. Decorative light fixtures are light fixtures, such as neon lights or track lighting, which are decorative in nature and not necessary for the operation of the building. If the decorative or task lighting were turned off, the other sources of lighting would provide sufficient light for operation of the building. If the decorative or task lighting is the primary source of lighting, then it is § 1250 property.

• Light Fixtures – Exterior

  Pub. 5653, p. 233

  Exterior lighting that highlights the merchandise and building exterior, for example a floodlight, spotlight, and uplighting which do not illuminate parking areas or walkways.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Exterior lighting that highlights the merchandise and building exterior, for example a floodlight, spotlight, and uplighting which do not illuminate parking areas or walkways. Does not include the pole mounted lighting systems used to illuminate Employee Parking Area, Customer Parking Area, and Product Display Parking Areas. See also Poles.

• Loading Docks

  Pub. 5653, p. 233

  Includes equipment such as compactors, conveyors, hoists, and balers.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes equipment such as compactors, conveyors, hoists, and balers.

• Machinery & Equipment

  Pub. 5653, p. 233

  Tangible personal property not covered elsewhere, which is in the nature of machinery or equipment.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Tangible personal property not covered elsewhere, which is in the nature of machinery or equipment. Includes, for example, machinery and equipment located in the Body Shop, Parts Department and Service Departments such as paint booths; exhaust systems; air compressors; pneumatic tools systems (including support equipment such as piping and related pumps); tanks and related pumps; automotive fluid and waste fluid recovery systems; above-ground lifts; car wash systems, etc. Does not include structural components of a building or other inherently permanent structure. See also Concrete Foundation & Footings; Electrical; and Plumbing.

• Millwork

  Pub. 5653, p. 233

  Decorative millwork is the decorative finish carpentry in the building.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Decorative millwork is the decorative finish carpentry in the building. Examples include detailed crown moldings, lattice work placed over finished walls or ceilings, and merchandise display cabinets. The decorative millwork serves to enhance the overall décor of the dealership and is not related to the operation of the building. Cabinets and counters in the restroom are excluded from this category. See also Cabinetry and Restroom Accessories.

• Plumbing

  Pub. 5653, p. 234

  Special plumbing connections which are necessary to and used directly with a specific item of machinery or equipment or connections between specific items of individual machinery or equipment.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Special plumbing connections which are necessary to and used directly with a specific item of machinery or equipment or connections between specific items of individual machinery or

  equipment. Includes dedicated piping, valves, and hook-ups by which machinery and equipment is connected to the building or other inherently permanent structure's plumbing distribution system(s). Example includes plumbing hook-ups to the car wash system. Does not include plumbing hook-ups of general applicability and accessibility. See also Floor Pits & Trenches.

• Point of Sale (POS) Systems

  Pub. 5653, p. 235

  A register or terminal based data collection system used to control and record all sales (cash, charge, COD, gift cards, layaway, etc.) at the point of sale.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  A register or terminal based data collection system used to control and record all sales (cash, charge, COD, gift cards, layaway, etc.) at the point of sale. Includes cash registers, computerized sales systems and related peripheral equipment, satellite systems, scanners, and wands. See also Electrical for hook-ups.

• Premise (Pylon) Sign -Exterior

  Pub. 5653, p. 235

  Includes only the sign face and/or message screen and related components.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes only the sign face and/or message screen and related components. Includes brand displays and dealership brand image enhancements.

• Retail Accessories

  Pub. 5653, p. 236

  Accessories used to better display merchandise, advertising, and brochures that are not held for sale.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Accessories used to better display merchandise, advertising, and brochures that are not held for sale. Includes assets such as audio/video display devices, graphic rear projection displays, artwork (if depreciable), Showroom displays, decorative mobile props, holiday decorations, lamps, mirrors, pictures, plaques, potted plants, and props (such as sporting equipment or memorabilia, etc.). Does not include non-depreciable art, antiques, or collectibles).

• Retail Fixtures

  Pub. 5653, p. 236

  Includes assets such as the retail counter space within the Body Shop, shelving to store parts and supplies, mechanical retrieval system or equipment for parts and supplies, clocks, including time clocks, counter space related to the Parts Department, including retail counter space and cashier, etc., shelving systems, shelf racks in the Service Department tool room, counter space within the Service Department (including dispatcher counter and parts counter for technicians) and other dealership fixtures needed in the business operation that are not a building component.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Includes assets such as the retail counter space within the Body Shop, shelving to store parts and supplies, mechanical retrieval system or equipment for parts and supplies, clocks, including time clocks, counter space related to the Parts Department, including retail counter space and cashier, etc., shelving systems, shelf racks in the Service Department tool room, counter space within the Service Department (including dispatcher counter and parts counter for technicians) and other dealership fixtures needed in the business operation that are not a building component. Also includes fixtures and shelving for vehicle brand clothing and accessory Retail Shop, children’s Play Area improvements for customers, fixtures for inventory information centers, and express lube after care business fixtures.

• Security Systems

  Pub. 5653, p. 237

  Electronic surveillance systems used to track and monitor tangible items, e.g., devices used to protect New and Used automobile inventory.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Electronic surveillance systems used to track and monitor tangible items, e.g., devices used to protect New and Used automobile inventory. Includes scanners, electronic gates, surveillance cameras, recorders, monitors, and related equipment.

• Signs

  Pub. 5653, p. 237

  Interior and exterior signs used to display brand or theme identity.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Interior and exterior signs used to display brand or theme identity. For example, interior signs to identify departments or exterior signs to display trade names or trade symbols. For pylon signs, includes only sign face. See also Poles and Premise (Pylon) Sign - Exterior.

• Sound Systems

  Pub. 5653, p. 238

  Equipment and apparatus, including wiring, used to provide amplified sound or music.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Equipment and apparatus, including wiring, used to provide amplified sound or music. For example, public address by way of paging a customer or employee. Excludes applications linked to fire protection and alarm systems.

• Wall Coverings

  Pub. 5653, p. 239

  Strippable wallpaper that causes no damage to the underlying wall or wall surface.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Strippable wallpaper that causes no damage to the underlying wall or wall surface.

• Walls - Interior Partitions

  Pub. 5653, p. 239

  Interior walls where the partition can be 1) readily removed and remain in substantially the same condition after removal as before, or 2) intended to be moved and reused, stored, or sold in their entirety.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Interior walls where the partition can be 1) readily removed and remain in substantially the same condition after removal as before, or 2) intended to be moved and reused, stored, or sold in their entirety.

• Window Treatments

  Pub. 5653, p. 239

  Window treatments such as drapes, curtains, louver, blinds, post construction tinting and interior decorative theme décor which are readily removable.

  Table period: 57.0 Distributive Trades and Services --5 Years

  Read the full row

  Window treatments such as drapes, curtains, louver, blinds, post construction tinting and interior decorative theme décor which are readily removable.

Rows that place a component in the 7-year class.

• Office – Furniture (includes Communication Equipment and Hook-ups)

  Pub. 5653, p. 234

  Includes desks, chairs, cashiers’ safes, credenzas, file cabinets, tables (or other furniture such as workstations and the Sales Manager’s office tower) and shelving, including cost of shelves in record storage room.

  Table period: 00.11 Office Furniture, Fixtures, and Equipment – 7 Years

  Read the full row

  Includes desks, chairs, cashiers’ safes, credenzas, file cabinets, tables (or other furniture such as workstations and the Sales Manager’s office tower) and shelving, including cost of shelves in record storage room. Also includes telephone equipment, fax machines, and other communications equipment. Does not include communications equipment included in other asset classes in Rev. Proc. 87-56.

Rows that place a component in the 15-year class.

• Bollards & Guardrails

  Pub. 5653, p. 226

  Bollards (heavy steel posts generally filled with concrete) and Guardrails mounted in the ground or concrete to protect machinery and equipment from vehicular damage, or to prevent vehicles from trespassing onto specific areas.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Bollards (heavy steel posts generally filled with concrete) and Guardrails mounted in the ground or concrete to protect machinery and equipment from vehicular damage, or to prevent vehicles from trespassing onto specific areas. Placement to

  protect land improvements and non-building items such as signs, sign poles, flagpoles, trees, as well as inventories of autos and trucks. Bollard and Guardrails are permanently attached and intended to be permanent. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Concrete Foundations & Footings

  Pub. 5653, p. 228

  Foundations or footings for signs, light poles, and other land improvements (except buildings).

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Foundations or footings for signs, light poles, and other land improvements (except buildings). Includes excavation, backfill, formwork, reinforcement, concrete block, and pre-cast or cast-in-place work. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Inventory Display Equipment

  Pub. 5653, p. 231

  Includes inventory displays that are permanently added to the land.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Includes inventory displays that are permanently added to the land. Examples include concrete ramps and pedestals, and exterior “turntable” displays that are permanently affixed, etc. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Landscaping & Shrubbery

  Pub. 5653, p. 231

  Landscaping that will be replaced contemporaneously with a related depreciable asset or that will be destroyed when the related depreciable asset is replaced.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Landscaping that will be replaced contemporaneously with a related depreciable asset or that will be destroyed when the related

  depreciable asset is replaced. Examples include depreciable landscaping, shrubbery, trees, plant foliage, or sod placed around the parking lot in outdoor Sales Area. Includes associated irrigation systems (sprinkler systems). Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Light Fixtures -Exterior

  Pub. 5653, p. 232

  Pole mounted or freestanding outdoor lighting system to illuminate sidewalks, Employee Parking Area, Customer Parking Area, and Product Display Parking Areas.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Pole mounted or freestanding outdoor lighting system to illuminate sidewalks, Employee Parking Area, Customer Parking Area, and Product Display Parking Areas. See also Poles. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56. The Revenue Procedure establishes two broad categories of depreciable assets: (1) asset classes 00.11 through 00.4 that consist of specific assets used in all business activities; and (2) asset classes 01.1 through 80.0 that consist of assets used in specific business activities. An asset described in both an asset and an activity category is classified in the asset category.

• Parking Lots

  Pub. 5653, p. 234

  Depreciable improvements directly to or added to land, whether such improvements are §§ 1245 or 1250.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Depreciable improvements directly to or added to land, whether such improvements are §§ 1245 or 1250. Grade level surface parking and base area usually constructed of asphalt, brick, concrete, stone, or similar material. Also includes bumper blocks, curb cuts, curb work, striping, concrete landscape islands, gates, fences, truck parking ramps and staging areas, and traffic control systems (such as traffic lights and detectors, card readers, parking equipment, etc.). Includes Employee Parking, Customer Parking, and New and Used Vehicle Parking Areas. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56. The Revenue Procedure establishes two broad categories of depreciable assets: (1) asset classes 00.11 through 00.4 that consist of specific assets used in all business activities; and (2) asset classes 01.1 through 80.0 that consist of assets used in specific business activities. An asset described in both an asset and an activity category is classified in the asset category.

• Poles

  Pub. 5653, p. 235

  Light poles for parking areas and other poles poured in concrete footings or bolt-mounted for signage, flags, etc.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Light poles for parking areas and other poles poured in concrete footings or bolt-mounted for signage, flags, etc. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56. See also Bollards & Guardrails; Signs; and Light Fixtures – Exterior.

• Premise (Pylon) Sign -Exterior

  Pub. 5653, p. 235

  Pylons made of concrete, brick, wood frame, stucco, or similar materials usually set in the ground or on a concrete foundation, and usually used for signage.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Pylons made of concrete, brick, wood frame, stucco, or similar materials usually set in the ground or on a concrete foundation, and usually used for signage. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56. See also Poles.

• Sidewalks & Curbs

  Pub. 5653, p. 237

  Depreciable improvements directly to or added to land, whether such improvements are section 1245 or 1250.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Depreciable improvements directly to or added to land, whether such improvements are section 1245 or 1250. Sidewalks and curbs are usually constructed of concrete, asphalt, stone, or similar material. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Site Preparation Grading & Excavation

  Pub. 5653, p. 238

  Clearing, grading, excavating and removal costs directly associated with the construction of sidewalks, parking areas, roadways and other depreciable land improvements are part of the cost of construction of the improvements and depreciated over the life of the associated asset.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Clearing, grading, excavating and removal costs directly associated with the construction of sidewalks, parking areas, roadways and other depreciable land improvements are part of the cost of construction of the improvements and depreciated over the life of the associated asset. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Site Work

  Pub. 5653, p. 238

  Site work includes curbing, paving, general site improvements, fencing, depreciable landscaping, roads, sewers, sidewalks, site drainage and all other site improvements, such as storm water retention basins, not directly related to the building.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Site work includes curbing, paving, general site improvements, fencing, depreciable landscaping, roads, sewers, sidewalks, site drainage and all other site improvements, such as storm water retention basins, not directly related to the building. See also Landscaping & Shrubbery. For sanitary sewers, see Site Utilities. Does not include land preparation costs, see also Site Preparation Grading & Excavation. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

• Trash Enclosures

  Pub. 5653, p. 238

  Freestanding enclosures for waste receptacles, typically constructed on a concrete pad with its posts set in the concrete.

  Table period: 00.3 Land Improvements – 15 Years

  Read the full row

  Freestanding enclosures for waste receptacles, typically constructed on a concrete pad with its posts set in the concrete. Serves both safety and decorative functions. Note* asset class 00.3 Land improvements includes both §§ 1245 and 1250 property per Rev. Proc. 87-56.

These rows stay on a building schedule; the period printed by the table is shown below.

• Bollards & Guardrails

  Pub. 5653, p. 226

  Bollards (heavy steel posts generally filled with concrete) and Guardrails mounted in a concrete foundation or sturdily affixed to the ground so as to create a protective barrier around areas of the building vulnerable to vehicle traffic such as Service Bay doors, glass storefront partitions, doors, door frames, HVAC components, building corners, etc.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Bollards (heavy steel posts generally filled with concrete) and Guardrails mounted in a concrete foundation or sturdily affixed to the ground so as to create a protective barrier around areas of the building vulnerable to vehicle traffic such as Service Bay doors, glass storefront partitions, doors, door frames, HVAC components, building corners, etc. Bollards and Guardrails can be located inside or outside the building are permanently attached and are intended to be permanent. (Placement to protect the building).

• Cabinetry

  Pub. 5653, p. 227

  Includes cabinets and counters constructed or installed within buildings that relate to the general operation and maintenance of the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes cabinets and counters constructed or installed within buildings that relate to the general operation and maintenance of the building. For example, cabinets and counters used to house or enclose electrical equipment, plumbing components, sinks, fire protection systems, and other structural elements of a building which are designed to remain in place. Includes counters and cabinets in restrooms, Employee Break Areas, Employee Coffee Bars, and Office Areas. See also Restroom Accessories.

• Concrete Foundations & Footings

  Pub. 5653, p. 227

  Foundations and footings necessary for the proper setting of the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Foundations and footings necessary for the proper setting of the building. Excavation and backfill for building foundations. Excavation and backfill for special equipment foundations where contained

  within the footprint of the building. Includes formwork, reinforcement, concrete block, and pre-cast or cast-in-place work.

• Doors

  Pub. 5653, p. 228

  Interior and exterior doors, regardless of decoration, including but not limited to, double opening doors, fire doors and fire containment safety doors, overhead and roll-up doors, revolving doors, roll-up or sliding wire mesh or steel grills, Service Bay doors, and related door hardware (such as doorknobs, closers, kick plates, hinges, locks, automatic openers, computerized door locks, etc.).

  Table period: Building or Building Component – 39 Years

  Read the full row

  Interior and exterior doors, regardless of decoration, including but not limited to, double opening doors, fire doors and fire containment safety doors, overhead and roll-up doors, revolving doors, roll-up or sliding wire mesh or steel grills, Service Bay doors, and related door hardware (such as doorknobs, closers, kick plates, hinges, locks, automatic openers, computerized door locks, etc.). See also Millwork.

• Electrical

  Pub. 5653, p. 229

  Includes all components of the building electrical system used in the operation or maintenance of the building or necessary to provide general building services such as electrical outlets of general applicability and accessibility, lighting, heating, ventilation, air conditioning, and electrical wiring.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes all components of the building electrical system used in the operation or maintenance of the building or necessary to provide general building services such as electrical outlets of general applicability and accessibility, lighting, heating, ventilation, air conditioning, and electrical wiring. Includes but is not limited to general purpose outlets connected to copy machines, fax machines, personal computers, and general purpose outlets in the Break Rooms, Coffee Rooms, Lounges, etc.

• Elevators and Escalators

  Pub. 5653, p. 229

  Elevators and escalators, which include handrails and smoke baffles, are permanently affixed to the building, and intended to remain in place.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Elevators and escalators, which include handrails and smoke baffles, are permanently affixed to the building, and intended to remain in place. They relate to the operation or maintenance of the building and are structural components. Includes elevators to move autos in multi-story dealerships.

• Energy Management Systems

  Pub. 5653, p. 229

  Energy management systems control all energy-using systems in a building, automatically checking occupancy schedules, reading temperatures, and re-circuiting light levels, causing all heating, cooling, and lighting equipment to operate so as to minimize energy costs.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Energy management systems control all energy-using systems in a building, automatically checking occupancy schedules, reading temperatures, and re-circuiting light levels, causing all heating, cooling, and lighting equipment to operate so as to minimize energy costs. Includes, for example, detection devices such as smoke, motion and infrared devices, photocells, foil and contact switches, pressure switches, proximity alarms,

  sensors, alarm transmitting controls, data gathering panels, demand controllers, thermostats, computer controls, outside air economizers, occupancy sensors, electronic ballasts, and all related wiring and conduit. May also provide for fire and burglary protection.

• Exit Signs

  Pub. 5653, p. 230

  Signs posted along exit routes within buildings that indicate the direction of travel to the nearest exit.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Signs posted along exit routes within buildings that indicate the direction of travel to the nearest exit. These signs typically read "EXIT" and may have distinctive colors, illumination, or arrows indicating the direction to the exit.

• Fire Protection & Alarm Systems

  Pub. 5653, p. 230

  Includes sensing devices, computer controls, sprinkler heads, piping or plumbing, pumps, visual and audible alarms, alarm control panels, heat and smoke detection devices, fire escapes, fire doors, emergency lighting and signage, and wall mounted fire extinguishers necessary for the protection of the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes sensing devices, computer controls, sprinkler heads, piping or plumbing, pumps, visual and audible alarms, alarm control panels, heat and smoke detection devices, fire escapes, fire doors, emergency lighting and signage, and wall mounted fire extinguishers necessary for the protection of the building.

• Floor Coverings

  Pub. 5653, p. 230

  Floor covering affixed with permanent adhesive, nailed, or screwed in place.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Floor covering affixed with permanent adhesive, nailed, or screwed in place. Examples include ceramic or quarry tile, marble, paving brick, and other coverings cemented, mudded, or grouted to the floor; epoxy or sealers; and wood flooring.

• Floors

  Pub. 5653, p. 230

  Includes concrete slabs and other floor systems.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes concrete slabs and other floor systems. Floors include special treatments applied to or otherwise a permanent part of the floor. For example, reflective flooring, express lube and reconditioning area floors, and epoxy floor paint or sealant applied directly to the concrete slab to keep a sealed, water and oil resistant, easy-to-clean surface. See also Floor Coverings.

• Floor Pits & Trenches

  Pub. 5653, p. 230

  Work areas built at a lower level than the garage floor to allow technicians to stand beneath the vehicles while working.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Work areas built at a lower level than the garage floor to allow technicians to stand beneath the vehicles while working. These floor pits allow the technician to service a vehicle from below (for example, to change automotive oil, radiator, and transmission fluids). Work areas include pits and

  trenches with concrete floors and walls with overhead access to vehicles. Some of these floor pits resemble full basements allowing multiple technicians access to vehicles above.

• Heating, Ventilating & Air Conditioning (HVAC)

  Pub. 5653, p. 231

  Includes all components of a central heating, ventilating and air conditioning system not specifically identified elsewhere.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes all components of a central heating, ventilating and air conditioning system not specifically identified elsewhere. HVAC systems that are installed not only to meet the temperature and humidity requirements of machinery, but are also installed for additional significant purposes, such as customer comfort and ventilation, are building components.

• Light Fixtures -Interior

  Pub. 5653, p. 232

  Includes lighting such as recessed and lay-in lighting, night lighting, and exit lighting, as well as decorative lighting fixtures that provide substantially all the artificial illumination in the building or along building walkways.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes lighting such as recessed and lay-in lighting, night lighting, and exit lighting, as well as decorative lighting fixtures that provide substantially all the artificial illumination in the building or along building walkways. For emergency and exit lighting, see Fire Protection & Alarm Systems.

• Light Fixtures -Exterior

  Pub. 5653, p. 232

  Exterior lighting is considered § 1250 property to the extent that the lighting relates to the maintenance or operation of the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Exterior lighting is considered § 1250 property to the extent that the lighting relates to the maintenance or operation of the building. This category includes building mounted lighting to illuminate walkways, entrances, parking, etc. (whether decorative or not).

• Loading Docks

  Pub. 5653, p. 233

  Includes bumpers, permanently installed dock levelers, plates, seals, lights, canopies, and overhead doors used in the receiving and shipping of merchandise.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes bumpers, permanently installed dock levelers, plates, seals, lights, canopies, and overhead doors used in the receiving and shipping of merchandise. See also Awnings & Canopies.

• Millwork

  Pub. 5653, p. 233

  General millwork is all building materials made of finished wood (e.g., doors and frames, window frames, sashes, porch work, mantels, panel work, stairways, and special woodwork).

  Table period: Building or Building Component – 39 Years

  Read the full row

  General millwork is all building materials made of finished wood (e.g., doors and frames, window frames, sashes, porch work, mantels, panel work, stairways, and special woodwork). Includes pre-built wooden items brought to the site for installation and items constructed on site such as restroom cabinets, door jambs, moldings, trim, etc.

• Parking Structures

  Pub. 5653, p. 234

  Any structure or edifice the purpose of which is to provide parking space.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Any structure or edifice the purpose of which is to provide parking space. Includes, for example, garages, parking ramps, or other parking structures.

• Plumbing

  Pub. 5653, p. 234

  All piping, drains, sprinkler mains, valves, sprinkler heads, water flow switches, restroom plumbing fixtures (e.g. toilets) and piping, sinks, electric water coolers, and all other components of a building plumbing system (water or gas) not specifically identified elsewhere.

  Table period: Building or Building Component – 39 Years

  Read the full row

  All piping, drains, sprinkler mains, valves, sprinkler heads, water flow switches, restroom plumbing fixtures (e.g. toilets) and piping, sinks, electric water coolers, and all other components of a building plumbing system (water or gas) not specifically identified elsewhere. Includes floor drains which ultimately lead to the municipal sewer system or site septic system.

• Restroom Accessories

  Pub. 5653, p. 235

  Includes paper towel dispensers, electric hand dryers, towel racks or holders, cup dispensers, purse shelves, toilet paper holders, soap dispensers or holders, lotion dispensers, sanitary napkin dispensers and waste receptacles, coat hooks, handrails, grab bars, mirrors, shelves, vanity cabinets, counters, ashtrays, baby changing stations, and other items generally found in public restrooms that are built into or mounted on walls or partitions.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes paper towel dispensers, electric hand dryers, towel racks or holders, cup dispensers, purse shelves, toilet paper holders, soap dispensers or holders, lotion dispensers, sanitary napkin dispensers and waste receptacles, coat hooks, handrails, grab bars, mirrors, shelves, vanity cabinets, counters, ashtrays, baby changing stations, and other items generally found in public restrooms that are built into or mounted on walls or partitions.

• Restroom Partitions

  Pub. 5653, p. 235

  Includes shop made and standard manufacture toilet partitions, typically metal, but may be plastic, sheetrock, wall board, or other materials.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes shop made and standard manufacture toilet partitions, typically metal, but may be plastic, sheetrock, wall board, or other materials.

• Roof

  Pub. 5653, p. 236

  All elements of the roof including but not limited to joists, rafters, deck, shingles, vapor barrier, skylights, trusses, girders, and gutters.

  Table period: Building or Building Component – 39 Years

  Read the full row

  All elements of the roof including but not limited to joists, rafters, deck, shingles, vapor barrier, skylights, trusses, girders, and gutters. Determination of whether decorative elements of a roof (e.g. false dormers, mansard) constitute structural building components depends on their integration with the overall roof, not their load bearing capacity. If removal of the decorative element results in the direct exposure of building components to water, snow, wind, or moisture damage, or if the decorative element houses lighting fixtures, wiring, or other structural components, then the decorative elements are part of the overall roof system and are structural components of the building.

• Security Systems

  Pub. 5653, p. 236

  Includes security equipment for the protection of the building (and its contents) from burglary or vandalism and protection of employees from assault.

  Table period: Building or Building Component --39 Years

  Read the full row

  Includes security equipment for the protection of the building (and its contents) from burglary or vandalism and protection of employees from assault. Examples include window and door locks; card key access systems; keyless entry systems; security cameras, recorders, monitors, and related

  equipment; perimeter and interior building motion detectors; security lighting; alarm systems; and security system wiring and conduit.

• Signs

  Pub. 5653, p. 237

  Exit signs, restroom identifiers, room numbers, and other signs relating to the operation or maintenance of a building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Exit signs, restroom identifiers, room numbers, and other signs relating to the operation or maintenance of a building. See also Exit Signs.

• Site Preparation Grading & Excavation

  Pub. 5653, p. 237

  Clearing, grading, excavating and removal costs directly associated with the construction of buildings and building components are part of the cost of construction of the building and depreciated over the life of the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Clearing, grading, excavating and removal costs directly associated with the construction of buildings and building components are part of the cost of construction of the building and depreciated over the life of the building. This includes building the showroom facility on a mound foundation for higher visibility and enhanced visual impact for the dealership building.

• Site Utilities

  Pub. 5653, p. 238

  Site utilities are the systems that are used to distribute utility services from the property line to the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Site utilities are the systems that are used to distribute utility services from the property line to the building. Includes water, sanitary sewer, gas, electrical services, and data and communication lines.

• Trash Enclosures

  Pub. 5653, p. 238

  Enclosures for waste receptacles that are attached to the building.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Enclosures for waste receptacles that are attached to the building. Typically constructed of the same materials as the building shell with either interior or exterior access. These trash enclosures are an integral part of the building shell and cannot be moved without damage to the underlying building.

• Wall Coverings

  Pub. 5653, p. 238

  Includes interior and exterior paint; ceramic or quarry tile, marble, stone, brick, and other finishes affixed with mortar, cement, or grout; paneling, wainscoting and other wood finishes affixed with nails, screws, or permanent adhesives; and wall panels such as fiberglass, stainless steel, and plastic wall panels.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes interior and exterior paint; ceramic or quarry tile, marble, stone, brick, and other finishes affixed with mortar, cement, or grout; paneling, wainscoting and other wood finishes affixed with nails, screws, or permanent adhesives; and wall

  panels such as fiberglass, stainless steel, and plastic wall panels.

• Walls – Exterior

  Pub. 5653, p. 239

  Includes all exterior walls and building support regardless of construction materials.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes all exterior walls and building support regardless of construction materials. Exterior walls may include columns, posts, beams, girders, curtain walls, tilt up panels, studs, framing, sheetrock, insulation, windows, doors, exterior façade, brick, masonry, etc. Also includes drive-through bay, windows, and doors.

• Walls – Interior Partitions

  Pub. 5653, p. 239

  Includes all load bearing interior partitions regardless of construction.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Includes all load bearing interior partitions regardless of construction. Also includes non-load bearing partitions regardless of height (typically constructed of studs and sheetrock or other materials) that divide or create rooms or provide traffic control. Includes rough carpentry and plaster, dry wall or gypsum board, and other finishes.

• Windows

  Pub. 5653, p. 239

  Exterior windows, including store front windows, and exterior glass partitions.

  Table period: Building or Building Component – 39 Years

  Read the full row

  Exterior windows, including store front windows, and exterior glass partitions. Includes interior glass partitions from floor to ceiling or as a part of an interior wall.

Land is not depreciable.

• Landscaping & Shrubbery

  Pub. 5653, p. 231

  Landscaping that will not be replaced contemporaneously with a related depreciable asset or that will not be destroyed when the related depreciable asset is replaced.

  Table period: Land

  Read the full row

  Landscaping that will not be replaced contemporaneously with a related depreciable asset or that will not be destroyed when the related depreciable asset is replaced. Examples include landscaping, shrubbery, trees, plant foliage, or sod placed around the perimeter of the tract of land.

• Site Preparation Grading & Excavation

  Pub. 5653, p. 237

  In general, land preparation costs include the one-time cost of clearing and grubbing, site stripping, mucking, and fill or excavation to allow development of land.

  Table period: Land

  Read the full row

  In general, land preparation costs include the one-time cost of clearing and grubbing, site stripping, mucking, and fill or excavation to allow development of land. Clearing and grubbing is the removal of debris, brush, trees, etc. from the site. Stripping is the removal of the topsoil to provide a stable surface for site and building improvements. Mucking is the removal of unstable soils and materials to ensure a solid base for intended improvements. The grading of land involves moving soil for the purpose of producing a more level surface to allow development of the land.

These rows give alternatives, instructions or no definite recovery period.

No rows in this group.