Cost segregation for rentals: depreciate the appliances, carpet and blinds in 5 years, not 27.5

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

• Awnings & Canopies

  Pub. 5653, p. 297

  Readily removable overhang or covering, often of canvas or plastic, used to provide shade or cover over a window, or a door.

  Table period: Asset Class 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 window, or a door. Does not include canopies that are attached permanently to buildings and are an integral part of a building’s structural shell. See also Porches, Porte-Cochere, and Portico categories.

• Balcony – False

  Pub. 5653, p. 297

  Exterior ornamentation that has no more than an incidental relationship to the operation of a residence or apartment building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Exterior ornamentation that has no more than an incidental relationship to the operation of a residence or apartment building. For example, a false balcony does not provide for outdoor use by occupants or for protecting occupants from falling.

• Data Cable and Wiring

  Pub. 5653, p. 300

  All components of a telephone, internet, cable TV, satellite TV, and/or Wi-Fi systems used in the operation of a specific piece of equipment that is not a structural component of the building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  All components of a telephone, internet, cable TV, satellite TV, and/or Wi-Fi systems used in the operation of a specific piece of equipment that is not a structural component of the building. Can be utilized by a variety of phones, cell phones, televisions, tablets, computers, etc.

• Electrical Branch Circuits - Appliances

  Pub. 5653, p. 300

  Electrical connections which are necessary to and used directly with a specific appliance, such as dedicated electrical outlets, wiring, conduit, and circuit breakers by which appliances are connected to the building's electrical distribution system (EDS).

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Electrical connections which are necessary to and used directly with a specific appliance, such as dedicated electrical outlets, wiring, conduit, and circuit

  breakers by which appliances are connected to the building's electrical distribution system (EDS). For example, 220-volt wiring and outlets dedicated to electric clothes dryers and electric ranges, or 110 volt outlets dedicated to clothes washers, dishwashers, refrigerators, or built-in microwave ovens. Does not include electrical outlets of general applicability and accessibility.

• Electrical Lighting -Exterior -Decorative/Special Fixture

  Pub. 5653, p. 301

  Lighting that highlights only the landscaping or building exterior (but not parking areas, walkways, or building entrances) and does not relate to the operation or maintenance of the building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Lighting that highlights only the landscaping or building exterior (but not parking areas,

  walkways, or building entrances) and does not relate to the operation or maintenance of the building.

• Electrical Lighting – Interior – Decorative/Special Fixture

  Pub. 5653, p. 302

  Light fixtures, such as neon, track lighting, or grow lights which are decorative in nature and do not provide general illumination for a room or area of the building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Light fixtures, such as neon, track lighting, or grow lights which are decorative in nature and do not provide general illumination for a room or area of the building. If the decorative lighting were turned off, the other sources of lighting would provide sufficient light for operation or maintenance of the building. If the decorative lighting is the primary source of lighting, then it is §§ 1250 property (RRP – 27.5 Years). See also Electrical Lighting – Interior – Building.

• Electrical - Primary and Secondary EDS – Appliances

  Pub. 5653, p. 302

  Includes the § 1245 power portion of the costs of the primary and secondary electrical distribution system (EDS), serving for example electric clothes dryers, electric ranges, clothes washers, dishwashers, refrigerators, or built-in microwave ovens.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes the § 1245 power portion of the costs of the primary and secondary electrical distribution system (EDS), serving for example electric clothes dryers, electric ranges, clothes washers, dishwashers, refrigerators, or built-in microwave ovens. The

  EDS should be allocated by design load of the end-use appliances as described in the EDS section of the Cost Segregation Audit Techniques Guide.

• Fire Protection Equipment

  Pub. 5653, p. 306

  Includes special fire detection or suppression systems directly associated with a piece of equipment.

  Table period: Asset Class 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. For example, a kitchen fire extinguisher.

• Floor Coverings – Readily Removable

  Pub. 5653, p. 307

  Floor covering that is installed by means of strippable adhesives and can be 1) readily removed and remain in substantially the same condition after removal as before, or 2) moved and reused, stored, or sold in its entirety.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Floor covering that is installed by means of strippable adhesives and can be 1) readily removed and remain in substantially the same condition after removal as before, or 2) moved and reused, stored, or sold in its entirety. All vinyl composition tile (VCT), sheet vinyl, and carpeting will be treated as not permanently attached and not intended to be permanent.

• Furnishings - Pool, Clubhouse, Exercise Room

  Pub. 5653, p. 308

  Includes furniture and exercise equipment including chairs, chase lounges, exercise equipment, benches, freestanding lockers, built-in lockers, etc.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes furniture and exercise equipment including chairs, chase lounges, exercise equipment, benches, freestanding lockers, built-in lockers, etc. In new construction, typically acquired separate from the construction contract and does not get an allocation of construction direct or indirect costs.

• Furnishings - Residential

  Pub. 5653, p. 308

  Includes all furniture and furnishings typically found in a furnished house, condo, apartment, etc.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes all furniture and furnishings typically found in a furnished house, condo, apartment, etc. For example, beds, chairs, sofas, and tables. In new construction, typically acquired separate from the construction contract and does not get an allocation of construction direct or indirect costs.

• Kitchen Appliances

  Pub. 5653, p. 311

  Kitchen - Stove/Oven, Refrigerator, Icemaker, Microwave, Dishwasher, etc.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Kitchen - Stove/Oven, Refrigerator, Icemaker, Microwave, Dishwasher, etc. In new construction, typically acquired separate from the construction contract and does not get an allocation of construction direct or indirect costs.

• Kitchen – Electrical -Dedicated Branch

  Pub. 5653, p. 311

  Wiring/outlets dedicated for range, dishwasher, refrigerator, built-in microwave.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Wiring/outlets dedicated for range, dishwasher, refrigerator, built-in microwave.

• Kitchen – Plumbing -Dedicated Branch

  Pub. 5653, p. 311

  Includes water or gas branch hook-ups directly connected to appliances.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes water or gas branch hook-ups directly connected to appliances. For example, to a dishwasher, refrigerator/icemaker, or stove/oven.

• Light Fixtures - Exterior -Accent/Decorative/Special Fixture

  Pub. 5653, p. 313

  Lighting that highlights only the landscaping or building exterior (but not parking areas or walkways) and does not relate to the operation or maintenance of the building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Lighting that highlights only the landscaping or building exterior (but not parking areas or walkways) and does not relate to the operation or maintenance of the building.

• Light Fixtures – Interior -Accent/Decorative/Special Fixture

  Pub. 5653, p. 313

  Light fixtures, such as neon, track lighting, or grow lights which are decorative in nature and not necessary for the operation or maintenance of the building.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Light fixtures, such as neon, track lighting, or grow lights which are decorative in nature and not necessary for the operation or maintenance of the building. If the decorative lighting were turned off, the other sources of lighting would provide sufficient light for operation or maintenance of the building. If the decorative lighting is the primary source of lighting, then it is § 1250 property.

• Loading Dock -Equipment

  Pub. 5653, p. 314

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

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

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

• Signs - Interior/Exterior

  Pub. 5653, p. 319

  Includes interior signs used to display directories of names or indicate the location of business functions and departments.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes interior signs used to display directories of names or indicate the location of business functions and departments. Not related to the operation or maintenance of a building.

• Signs - Pylon or Monument Sign Face

  Pub. 5653, p. 319

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

  Table period: Asset Class 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 property name, brand, images, etc.

• Sound Systems

  Pub. 5653, p. 319

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

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Equipment and apparatus, including wiring, used to provide amplified music or sound. For example, music system in pool or clubhouse area. Excludes

  applications linked to fire protection and alarm systems.

• Spa – Freestanding and Hook-ups

  Pub. 5653, p. 320

  Includes free standing Jacuzzi and Whirlpools located in the Apartment/Condo Clubhouse.

  Table period: Asset Class 57.0 Distributive Trades and Services – 5 Years

  Read the full row

  Includes free standing Jacuzzi and Whirlpools located in the Apartment/Condo Clubhouse. Does not include spa hook-ups that may be associated with swimming pools or pool equipment. See also Furnishings - Pool, Clubhouse, Exercise Room.

• Wall Coverings -Nonpermanent

  Pub. 5653, p. 321

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

  Table period: Asset Class 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. 321

  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: Asset Class 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. 322

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

  Table period: Asset Class 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.

• Furnishings – Rental Office Furniture

  Pub. 5653, p. 307

  Includes furniture and fixtures that are not structural components of the building.

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

  Read the full row

  Includes furniture and fixtures that are not structural components of the building. Includes desk, chair, credenza, file cabinet, table, or other furniture such as workstations. 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. In new construction, these are typically acquired under separate contract and does not get an allocation of construction indirect costs.

• Furnishings – Rental Office System Furniture and Office Cubicles

  Pub. 5653, p. 307

  Includes small re-usable partitions that are frequently relocated and re-used.

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

  Read the full row

  Includes small re-usable partitions that are frequently relocated and re-used. In new construction, these are typically acquired under separate

  contract and does not get an allocation of construction indirect costs.

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

• Bollards and Guardrails -Site

  Pub. 5653, p. 298

  Bollards (metal or concrete posts) 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: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Bollards (metal or concrete posts) 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, etc. Bollards and guardrails are permanently attached and intended to be permanent. The purpose of the bollards or guardrails is to protect land improvements.

• Common Areas – Exterior

  Pub. 5653, p. 298

  Inherently permanent, outdoor, swimming pools/spas and associated equipment, various athletic courts (tennis, basketball, pickleball), and playground equipment that are built on land.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Inherently permanent, outdoor, swimming pools/spas and associated equipment, various

  athletic courts (tennis, basketball, pickleball), and playground equipment that are built on land.

• Community Mailboxes and Structure - Exterior

  Pub. 5653, p. 299

  Includes a freestanding structure providing a roof over the community mailboxes.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Includes a freestanding structure providing a roof over the community mailboxes. Does not include mailboxes owned by the U.S. Postal Service.

• Concrete Footings and Foundations – Land Improvements

  Pub. 5653, p. 299

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Foundations and 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, but does not include site grading costs. See also Grading - Excavation & Fine Grading for Depreciable Site Improvements.

• Decks/Gazebos (Freestanding)

  Pub. 5653, p. 300

  Inherently permanent decks and gazebos not attached to buildings.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Inherently permanent decks and gazebos not attached to buildings.

• Electrical Lighting – Site Lighting

  Pub. 5653, p. 302

  Pole mounted or freestanding outdoor lighting system to illuminate sidewalks, parking, or recreation areas.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Pole mounted or freestanding outdoor lighting system to illuminate sidewalks, parking, or recreation areas. See also Poles & Pylons, Signs – Exterior, and Lighting – Site.

• Electrical - Site

  Pub. 5653, p. 304

  Electrical service to outdoor lighting systems for sidewalks, parking or recreation areas, sump pumps, exterior power receptacles not attached to the building, or non-building land improvement equipment.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Electrical service to outdoor lighting systems for sidewalks, parking or recreation areas, sump pumps, exterior power receptacles not attached to the building, or non-building land improvement equipment.

• Fencing, Gates, Retaining Walls, Fountains, and Other Land Improvements

  Pub. 5653, p. 305

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Depreciable improvements directly to or added to land, whether such improvements are § 1245 or § 1250 property. Examples include fences; gates, canals; waterways; drainage facilities; sewers (not including municipal sewers in Class 51); retaining walls; waterfalls and fountains; holding, settling, or detention ponds; and irrigation systems.

• Grading - Excavation & Fine Grading for Depreciable Site Improvements

  Pub. 5653, p. 309

  Excavation and fine grading directly associated with the construction of specific site improvements (e.g., roads, sidewalks, parking lots, etc.) that is included as part of the contract costs to construct the specific site improvement.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Excavation and fine grading directly associated with the construction of specific site improvements (e.g., roads, sidewalks, parking lots, etc.) that is included as part of the contract costs to construct the specific site improvement. Includes finish grading (base course & fine grading) for sidewalks, parking areas, roadways, and other depreciable land improvements. See also Land Improvements and Roadways.

• Land Improvements

  Pub. 5653, p. 311

  Includes improvements directly to or added to land, whether such improvements are § 1245 property or § 1250 property, provided such improvements are depreciable.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Includes improvements directly to or added to land, whether such improvements are § 1245 property or § 1250 property, provided such improvements are depreciable. Examples of such assets might include sidewalks, roads, canals, waterways, drainage facilities, sewers (not including municipal sewers in Asset Class 51), wharves and docks, bridges, fences, landscaping, shrubbery, or radio and television transmitting towers. Does not include land improvements that are explicitly included in any other class, and buildings and structural components (as defined in Treas. Reg. § 1.48-1(e)). Excludes public utility initial clearing and grading land improvements, and Site Utilities - Sanitary Sewer. See also Grading - Excavation & Fine Grading for Depreciable Site Improvements, Parking Lots, Poles & Pylons, Roadways, Sidewalks & Curbs, Site Utilities, and Site Work.

• Landscaping and Shrubbery

  Pub. 5653, p. 312

  The costs of landscaping that would be destroyed upon the replacement of the depreciable asset, such as a building, are depreciable land improvements.

  Table period: Asset Class 00.3 Land Improvement – 15 Years or Non-Depreciable Land

  Read the full row

  The costs of landscaping that would be destroyed upon the replacement of the depreciable asset, such as a building, are depreciable land improvements. General site landscaping that would not be destroyed upon the replacement of the

  depreciable asset is non-depreciable, as it is inextricably associated with the land.

• Lighting - Site

  Pub. 5653, p. 313

  Pole-mounted or freestanding outdoor lighting system to illuminate sidewalks, parking, or recreation areas.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Pole-mounted or freestanding outdoor lighting system to illuminate sidewalks, parking, or recreation areas. See also

  Poles & Pylons and Signs – Pylon or Monument.

• Patios

  Pub. 5653, p. 314

  A ground level, paved outdoor area adjoining a residence or other building typically constructed of concrete, stone, brick, pavers, etc.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  A ground level, paved outdoor area adjoining a residence or other building typically constructed of concrete, stone, brick, pavers, etc.

• Parking Lots

  Pub. 5653, p. 314

  Grade level surface parking area usually constructed of asphalt, brick, concrete, stone, or similar material.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Grade level surface parking area usually constructed of asphalt, brick, concrete, stone, or similar material. Category includes bumper blocks, curb cuts, curb work, striping, landscape islands, perimeter fences, and sidewalks. Also includes traffic control systems (such as traffic lights and detectors, card readers, parking equipment, etc.).

• Parking Lot Canopies

  Pub. 5653, p. 315

  A stand-alone canopy or other covering, whether or not inherently permanent, used to provide shade and protection from the elements over a parking space or parking spaces.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  A stand-alone canopy or other covering, whether or not inherently permanent, used to provide shade and protection from the elements over a parking space or parking spaces.

• Plumbing – Lawn/Landscaping Sprinkler System

  Pub. 5653, p. 315

  Lawn/Landscaping Sprinkler System.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Lawn/Landscaping Sprinkler System.

• Poles & Pylons

  Pub. 5653, p. 315

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

  Table period: Asset Class 00.3 Land Improvement – 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. See also Signs – Pylon or Monument and Light Fixtures – Exterior – Building.

• Roadways

  Pub. 5653, p. 317

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Depreciable improvements directly to or added to land, whether such improvements are § 1245 or § 1250 property. Grade level driveways, roads, and base areas usually constructed of asphalt, brick, concrete, stone, or similar material. Also includes guard rails, curb cuts, and curb work. See also Grading - Excavation & Fine Grading for Depreciable Site Improvements.

• Security Gate - Site

  Pub. 5653, p. 318

  Security gate and equipment limiting access to the site for the protection of the residents, their guests, residences, and their contents.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Security gate and equipment limiting access to the site for the protection of the residents, their guests, residences, and their contents. Examples include card key access systems; keyless entry systems; security cameras, recorders, monitors, and related equipment; and wiring and conduit.

• Sidewalks and Curbs

  Pub. 5653, p. 318

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Depreciable improvements directly added to land, whether such improvements are § 1245 or § 1250 property. Sidewalks and curbs are usually constructed of concrete, asphalt, stone, or similar material. See also Land Improvements.

• Signs - Exterior

  Pub. 5653, p. 319

  Includes exterior signs used to direct traffic and parking.

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Includes exterior signs used to direct traffic and parking. See also Signs – Pylon or Monument.

• Signs - Pylon or Monument

  Pub. 5653, p. 319

  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: Asset Class 00.3 Land Improvement - 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. See also Poles & Pylons.

• Site Work

  Pub. 5653, p. 319

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Site work includes curbing, paving, general site improvements, fencing, landscaping, roads, storm sewers, sidewalks, site drainage and all other site improvements not directly related to the building. For sanitary sewers, see Site Utilities.

• Trash Enclosure – Not Attached

  Pub. 5653, p. 320

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

  Table period: Asset Class 00.3 Land Improvement – 15 Years

  Read the full row

  Enclosures for waste receptacles, typically constructed on a concrete pad with its posts set in the concrete. Permanent structure serving the operation and maintenance of the building along with safety and decorative functions.

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

• Balcony

  Pub. 5653, p. 297

  A platform enclosed by a wall or balustrade typically on the outside of a building with access by occupants from an upper-floor door or window.

  Table period: RRP – 27.5 Years

  Read the full row

  A platform enclosed by a wall or balustrade typically on the outside of a building with access by occupants from an upper-floor door or window.

• Bollards and Guardrails – Building

  Pub. 5653, p. 297

  Bollards (metal or concrete posts) 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 doors, door frames, HVAC components, building corners, etc.

  Table period: RRP – 27.5 Years NRRP – 39 Years

  Read the full row

  Bollards (metal or concrete posts) 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 doors, door frames, HVAC components, building corners, etc. Bollards and Guardrails can be located inside or outside of the building, are permanently attached, and are intended to be permanent. The purpose of the bollard or guardrail is to protect the building occupants,

  the building, and/or the building structural components.

• Cabinetry - Kitchen

  Pub. 5653, p. 298

  Kitchen cabinetry, counters, sinks.

  Table period: RRP – 27.5 Years

  Read the full row

  Kitchen cabinetry, counters, sinks. See also Kitchen Components and Finish Carpentry.

• Cabinetry - Restroom

  Pub. 5653, p. 298

  Restroom cabinetry, counters, sinks.

  Table period: RRP – 27.5 Years

  Read the full row

  Restroom cabinetry, counters, sinks. See also Restroom Components and Finish Carpentry.

• Cabinetry – Rental Office/Clubhouse

  Pub. 5653, p. 298

  Rental Office/Clubhouse cabinetry, counters, sinks in kitchen or restrooms.

  Table period: NRRP – 39 Years

  Read the full row

  Rental Office/Clubhouse cabinetry, counters, sinks in kitchen or restrooms. See also Finish Carpentry.

• Ceilings

  Pub. 5653, p. 298

  Includes all interior ceilings in a residence regardless of finish or décor; e.g. drywall or plaster ceilings, acoustic ceilings, suspended ceilings (including hangers, frames, grids and tiles or panels), decorative metal or tin finishes, plastic panels, decorative panels, etc.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes all interior ceilings in a residence regardless of finish or décor; e.g. drywall or plaster ceilings, acoustic ceilings, suspended ceilings (including hangers, frames, grids and tiles or panels), decorative metal or tin finishes, plastic panels, decorative panels, etc.

• Ceiling Fans

  Pub. 5653, p. 298

  Ceiling fan typically with attached lights.

  Table period: RRP – 27.5 Years

  Read the full row

  Ceiling fan typically with attached lights. Lighting typically is the primary light source (artificial illumination) in the room.

• Common Areas – Interior

  Pub. 5653, p. 299

  Includes swimming pools/spas and associated equipment, and various athletic courts (e.g., tennis, basketball, pickleball) that are contained within, on, or attached to a residential building.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes swimming pools/spas and associated equipment, and various athletic courts (e.g., tennis, basketball, pickleball) that are contained within, on, or attached to a residential building.

• Community Mailboxes (In Building) - Interior

  Pub. 5653, p. 299

  Interior built-in mailboxes for tenants of a building, including mailboxes within the office/clubhouse.

  Table period: RRP – 27.5 Years NRRP – 39 Years

  Read the full row

  Interior built-in mailboxes for tenants of a building, including mailboxes within the office/clubhouse. Intended to remain in place. Does not include mailboxes owned by the U.S. Postal Service.

• Concrete Footings and Foundations – Building

  Pub. 5653, p. 299

  Foundations and footings necessary for the construction of the building.

  Table period: RRP – 27.5 Years

  Read the full row

  Foundations and footings necessary for the construction of the building. Includes excavation and backfill for building footings and foundations, but does not include site grading costs. See also Grading - Excavation & Fine Grading for Buildings. Note: Excavation and backfill for equipment foundations where contained within the footprint of the building are included in this § 1250 category. Includes formwork, reinforcement, concrete block, and pre-cast or cast-in-place work.

• Decks

  Pub. 5653, p. 300

  A platform typically made of lumber/composite attached to a residence or other building and often containing stairs or ramps from building floor level to ground level.

  Table period: RRP – 27.5 Years

  Read the full row

  A platform typically made of lumber/composite attached to a residence or other building and often containing stairs or ramps from building floor level to ground level.

• Doors

  Pub. 5653, p. 300

  Interior and exterior doors, regardless of decoration and location, including but not limited to, double opening doors, French doors, sliding doors, overhead doors, revolving doors, entrance security gates, roll-up or sliding wire mesh or steel grills and gates, and door hardware (such as doorknobs, closers, kick plates, hinges, locks, automatic openers, etc.).

  Table period: RRP – 27.5 Years

  Read the full row

  Interior and exterior doors, regardless of decoration and location, including but not limited to, double opening doors, French doors, sliding doors, overhead doors, revolving doors, entrance security gates, roll-up or sliding wire mesh or steel grills and gates, and door hardware (such as doorknobs, closers, kick plates, hinges, locks, automatic openers, etc.). Includes computerized door locks, encoders, computers, and other associated hardware of the computerized lock system. Includes garage door openers.

• Electrical Branch Circuits - Building

  Pub. 5653, p. 301

  Includes all components of a residential building’s branch circuits, whether located inside or outside of the building, used in the operation or maintenance of the building or to provide general building services (such as lighting, heating, ventilation, air conditioning, etc.).

  Table period: RRP – 27.5 Years

  Read the full row

  Includes all components of a residential building’s branch circuits, whether located inside or outside of the building, used in the operation or maintenance of the building or to provide general building services (such as lighting, heating, ventilation, air conditioning, etc.). Includes electrical outlets of general applicability and accessibility, and electrical wiring. Also includes GFI outlets in bathrooms, kitchens, etc. Branch circuits are the electrical connections between a distribution or subpanel and the end-use equipment. This includes wire and conduit, junction boxes, wall switches, and outlets.

• Electrical Lighting -Exterior – Building

  Pub. 5653, p. 301

  Exterior lighting whether decorative or not to the extent that the lighting is used for the convenience and safety of the tenants or otherwise relates to the operation or maintenance of the building.

  Table period: RRP – 27.5 Years

  Read the full row

  Exterior lighting whether decorative or not to the extent that the lighting is used for the convenience and safety of the tenants or otherwise relates to the operation or maintenance of the building. This category includes building mounted lighting to illuminate walkways, building entrances, parking, etc.

• Electrical Lighting -Interior - Building

  Pub. 5653, p. 302

  Includes lighting such as ceiling-mounted, recessed, and lay-in lighting fixtures, and night lighting that provides general lighting for a room or area of the building.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes lighting such as ceiling-mounted, recessed, and lay-in lighting fixtures, and night lighting that provides general lighting for a room or area of the building. Includes decorative lighting fixtures that provide general illumination in the building or along building walkways. For emergency and exit lighting, see Fire Protection and Alarm Systems.

• Electrical - Primary and Secondary EDS – Building

  Pub. 5653, p. 303

  Includes the § 1250 building power portion of the costs of the primary and secondary electrical distribution system (EDS) used in the operation or maintenance of the building or to provide general building services such as electrical outlets of general applicability and accessibility, lighting, heating, ventilation, air conditioning, etc.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes the § 1250 building power portion of the costs of the primary and secondary electrical distribution system (EDS) used in the operation or maintenance of the building or to provide general building services such as electrical outlets of general applicability and accessibility, lighting, heating, ventilation, air conditioning, etc. Primary EDS includes the taxpayer owned and operated electrical equipment that receives the electrical service from the outside source (power utility company) to the main distribution panels (MDPs) and transformers or “switchgear” on large building projects. May include feeder circuits, power service entrance equipment, transformers, and conduit. Secondary EDS includes the electrical equipment that brings the electrical power from the MDP to the local distribution panels that feed the branch circuits. For small buildings, the power from the electrical utility generally feeds directly to a main electrical panel instead of an MDP or transformer, thus eliminating the primary and secondary designation. In any case, the EDS should be allocated in the same manner, by design load of the end-use equipment as described in the EDS section of the Cost Segregation Audit Techniques

  Guide. Does not include electrical hook up to appliances qualifying as § 1245 property (washer/dryer, refrigerator, range/ovens). See also Electrical Branch Circuits – Appliances.

• Elevators and Escalators

  Pub. 5653, p. 304

  Elevators and escalators, including all components thereof (e.g., handrails), which are permanently affixed to the building and designed to remain in place.

  Table period: RRP – 27.5 Years

  Read the full row

  Elevators and escalators, including all components thereof (e.g., handrails), which are permanently affixed to the building and designed to remain in place. Elevators and escalators relate to the operation or maintenance of the building and are structural components.

• Energy Management Systems

  Pub. 5653, p. 304

  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: RRP – 27.5 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.

• Facades – Mansard Roof

  Pub. 5653, p. 305

  A gambrel style hip roof characterized by two slopes on each of its sides.

  Table period: RRP – 27.5 Years

  Read the full row

  A gambrel style hip roof characterized by two slopes on each of its sides. Lower slope is steeper than the upper and can be punctuated with dormers. See also Roofs.

• Finish Carpentry

  Pub. 5653, p. 305

  Built-in bookshelves, shelving and rods in bedroom, hallway, and linen closets, pantries, etc.

  Table period: RRP – 27.5 Years

  Read the full row

  Built-in bookshelves, shelving and rods in bedroom, hallway, and linen closets, pantries, etc. See also Cabinetry – Kitchen, Cabinetry – Restroom, Cabinetry – Rental Office/Clubhouse, Kitchen Components, and Millwork – Building or Structural.

• Fireplaces and Woodstoves

  Pub. 5653, p. 305

  Includes built-in wood-burning or gas fireplaces, flues, chimneys, inserts, blowers, mantels, and other components of fireplaces.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes built-in wood-burning or gas fireplaces, flues, chimneys, inserts, blowers, mantels, and other components of fireplaces. Includes built-in faux fireplaces.

• Fire Alarm and CO2 Detectors

  Pub. 5653, p. 305

  Battery powered or hard-wired fire alarms and CO2 detectors, generally mounted to ceilings or walls by screws.

  Table period: RRP – 27.5 Years

  Read the full row

  Battery powered or hard-wired fire alarms and CO2 detectors, generally mounted to ceilings or walls by screws.

• Fire Protection and Alarm Systems

  Pub. 5653, p. 305

  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, all emergency exit lighting and signage, and wall mounted fire extinguishers and cabinets necessary for the protection of the building.

  Table period: RRP – 27.5 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, all emergency exit lighting and signage, and wall mounted fire extinguishers and cabinets

  necessary for the protection of the building.

• Fire Protection Piping Systems - Building

  Pub. 5653, p. 306

  Fire protection piping systems are the mechanical piping systems that provide water for automatic sprinkler systems and to extinguish and fight fires occurring at the building and are designed for the protection of the building and its occupants.

  Table period: RRP – 27.5 Years

  Read the full row

  Fire protection piping systems are the mechanical piping systems that provide water for automatic sprinkler systems and to extinguish and fight fires occurring at the building and are designed for the protection of the building and its occupants. Building fire protection piping systems include all of the components of the fire protection piping system, both inside and outside of the building, serving the operation or maintenance of the building or necessary to provide general building services. Building fire protection piping systems can include wet, dry, deluge, and pre-action fire protection piping systems. The building fire protection piping system includes all of the components required for a properly operating system such as fire protection piping, fittings, valves, hangers and supports, sprinkler heads, fire water pumps, fire water tanks, fire water mains, flow switches, hydrants, post-indicator valves, fire hoses, and fire hose stations.

• Floor Coverings -Permanent

  Pub. 5653, p. 306

  Includes floor covering that is affixed with permanent adhesive or nailed or screwed in place.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes floor covering that is affixed with permanent adhesive or 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 - Concrete

  Pub. 5653, p. 307

  Includes concrete slabs and other floor systems.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes concrete slabs and other floor systems. Floors include special treatments applied to, or otherwise made a permanent part, of the floor.

• Floor Drains

  Pub. 5653, p. 307

  Floor drains in garages, basements, and community laundry rooms for water/condensate drainage, and to protect the building from damage to broken water pipes.

  Table period: RRP – 27.5 Years

  Read the full row

  Floor drains in garages, basements, and community laundry rooms for water/condensate drainage, and to protect the building from damage to broken water pipes.

• Generator - Building

  Pub. 5653, p. 308

  Backup power generator typically fueled by natural gas or propane.

  Table period: RRP – 27.5 Years

  Read the full row

  Backup power generator typically fueled by natural gas or propane. Used to provide power to a residence in case of electrical power outage (i.e., Generac). In the case of mid- to high-rise residential buildings, large apartments and condominiums projects the generators typically provide power to the emergency egress lighting, illuminated exit signs, wall pack spotlight units to provide safe egress for the building occupants and for the ingress/egress of emergency personnel, and other life-safety related building systems. In both cases the generator is for the operation and maintenance of the building.

• Grading - Excavation & Fine Grading for Buildings

  Pub. 5653, p. 309

  Excavation and fine grading directly associated with construction of specific building foundation elements (e.g., footings & slabs, etc.) that are necessary for the proper setting of the building and are part of the building costs.

  Table period: RRP – 27.5 Years

  Read the full row

  Excavation and fine grading directly associated with construction of specific building foundation elements (e.g., footings & slabs, etc.) that are necessary for the proper setting of the building and are part of the building costs. See also Concrete Footings and Foundations - Building.

• Guard House

  Pub. 5653, p. 310

  A structure designed to house a security guard who limits ingress/egress to the site.

  Table period: NRRP – 39 Years

  Read the full row

  A structure designed to house a security guard who limits ingress/egress to the site. Structure is intended to remain in place permanently.

• Heating, Ventilating & Air Conditioning (HVAC) -Residence

  Pub. 5653, p. 310

  Includes all components of a central heating, ventilating and air conditioning system.

  Table period: RRP – 27.5 Years

  Read the full row

  Includes all components of a central heating, ventilating and air conditioning system. HVAC systems that are primarily installed for the temperature, humidity, and ventilation of the residence and its occupants are building components. Allocation of HVAC is not appropriate.

• Hot and Chilled Water System - Building

  Pub. 5653, p. 310

  Chilled Water Systems are closed water systems that provide chilled water for cooling and comfort systems and include any and all components required for a complete and operable chilled water system including chillers, cooling towers, pumps, chilled water piping and associated piping components such as valves, fittings, hangers, supports and insulation.

  Table period: RRP – 27.5 Years

  Read the full row

  Chilled Water Systems are closed water systems that provide chilled water for cooling and comfort systems and include any and all components required for a complete and operable chilled water system including chillers, cooling towers, pumps, chilled water piping and associated piping components such as valves, fittings, hangers, supports and insulation. The building chilled water system provides chilled water for building operation and maintenance, such as comfort cooling, and is a building structural component.

• Kitchen Components

  Pub. 5653, p. 311

  Kitchen cabinets, counters, sink, includes plumbing costs.

  Table period: RRP – 27.5 Years

  Read the full row

  Kitchen cabinets, counters, sink, includes plumbing costs. See also Finish Carpentry.

• Kitchen - Electrical

  Pub. 5653, p. 311

  All general wiring/outlets/switches in kitchen including garbage disposal.

  Table period: RRP – 27.5 Years

  Read the full row

  All general wiring/outlets/switches in kitchen including garbage disposal.

• Kitchen – Plumbing

  Pub. 5653, p. 311

  All piping, drains, faucets, garbage disposal and waste piping, sinks and other components of a kitchen plumbing system not specifically identified elsewhere.

  Table period: RRP – 27.5 Years

  Read the full row

  All piping, drains, faucets, garbage disposal and waste piping, sinks and other components of a kitchen plumbing system not specifically identified elsewhere. See Plumbing - Building.

• Kitchen - Stove Hood (Special HVAC)

  Pub. 5653, p. 311

  Built-in stove hoods are considered part of the ventilation system of the unit/building.

  Table period: RRP – 27.5 Years

  Read the full row

  Built-in stove hoods are considered part of the ventilation system of the unit/building.

• Land Improvements – Offsite Dedicated

  Pub. 5653, p. 312

  These assets (sidewalks, streets, lighting, sewer lines, etc.) are constructed as a condition for obtaining building permits.

  Table period: RRP – 27.5 Years

  Read the full row

  These assets (sidewalks, streets, lighting, sewer lines, etc.) are constructed as a condition for obtaining building permits. These assets are off the project site and, after construction, the ownership of these assets is transferred to the municipality for public use. The municipality is responsible for maintaining and repairing these assets after the transfer.

• Light Fixtures - Exterior – Building

  Pub. 5653, p. 313

  Exterior lighting whether decorative or not is considered § 1250 property to the extent that the lighting relates to the operation or maintenance of the building.

  Table period: RRP – 27.5 Years

  Read the full row

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

• Light Fixtures – Interior -Building

  Pub. 5653, p. 313

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

  Table period: RRP – 27.5 Years

  Read the full row

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

• Lightning Protection and Grounding

  Pub. 5653, p. 314

  If the lightning protection and grounding serve the building, it is § 1250 residential rental property.

  Table period: RRP – 27.5 Years

  Read the full row

  If the lightning protection and grounding serve the building, it is § 1250 residential rental property.

• Loading Docks

  Pub. 5653, p. 314

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

  Table period: RRP – 27.5 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.

• Millwork - Building or Structural

  Pub. 5653, p. 314

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

  Table period: RRP – 27.5 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, handrails, and special woodwork). Includes pre-built wooden items brought to the site for installation and items constructed on site such as kitchen or restroom cabinets and counters, door jambs, baseboard, crown moldings, trim, etc.

• Parking Structures -Attached

  Pub. 5653, p. 315

  Portions of, or improvements to, residential rental property, the purpose of which is to provide parking.

  Table period: RRP – 27.5 Years

  Read the full row

  Portions of, or improvements to, residential rental property, the purpose of which is to provide parking. Includes garages, canopies, and carports attached to the residential rental property.

• Parking Structures – Stand Alone

  Pub. 5653, p. 315

  Any structure or edifice, separate from the residential rental property, the purpose of which is to provide parking.

  Table period: NRRP – 39 Years

  Read the full row

  Any structure or edifice, separate from the residential rental property, the purpose of which is to provide parking. Includes garages, parking ramps, or other parking structures. See Chapter 8B.

• Plumbing – Building

  Pub. 5653, p. 315

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

  Table period: RRP – 27.5 Years

  Read the full row

  All piping, drains, sprinkler mains, valves, sprinkler heads, water flow switches, bathroom plumbing fixtures (e.g. sinks, bath tubs, showers, toilets) and piping, kitchen sinks, electric water coolers, and all other components of a building plumbing system (water or gas) not specifically identified elsewhere. Includes underground septic systems, tanks, laterals, etc. See also Kitchen - Plumbing.

• Porches

  Pub. 5653, p. 315

  A covered shelter projecting in front of an entrance to the residence or other building.

  Table period: RRP – 27.5 Years

  Read the full row

  A covered shelter projecting in front of an entrance to the residence or other building. Typically, an unenclosed floor

  surface contiguous to the structure and supported above the ground on at least two opposing sides by the adjacent structure and/or posts, piers, or other independent supports.

• Porte-Cochère, Portico

  Pub. 5653, p. 316

  A structure consisting of a roof supported by the building and columns at regular intervals extending over the entrance drive.

  Table period: RRP – 27.5 Years

  Read the full row

  A structure consisting of a roof supported by the building and columns at regular intervals extending over the entrance drive. Example: the main entry way to a condominium. Similar to that at hotels/motels which are not RRP.

• Rental Office/Clubhouse Building

  Pub. 5653, p. 316

  Separate rental office/clubhouse building structures that do not meet the definition of RRP under § 168(e)(2)(A).

  Table period: NRRP – 39 Years

  Read the full row

  Separate rental office/clubhouse building structures that do not meet the definition of RRP under § 168(e)(2)(A). Clubhouses/rental offices are generally for the leasing and administration of the property rental business. They may also provide amenities to the residents such as party or game rooms, meeting areas, kitchen for large group cooking, indoor recreation and entertainment located in a stand-alone building.

• Restroom Accessories/Partitions

  Pub. 5653, p. 316

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

  Table period: RRP – 27.5 Years NRRP – 39 Years

  Read the full row

  Includes shop made and standard manufacture toilet partitions, typically metal, but may be plastic or other materials. Also, 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 Components

  Pub. 5653, p. 317

  Cabinet, counter, sink, faucet, mirror attached with permanent adhesive, toilet, towel rack, toilet paper holder, flush mounted medicine cabinet, tub, shower, vent fan, etc.

  Table period: RRP – 27.5 Years

  Read the full row

  Cabinet, counter, sink, faucet, mirror attached with permanent adhesive, toilet, towel rack, toilet paper holder, flush mounted medicine cabinet, tub, shower, vent fan, etc. Includes electrical and plumbing for community restrooms and residential bathrooms.

• Roof

  Pub. 5653, p. 317

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

  Table period: RRP – 27.5 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. See Facades – Mansard Roof.

• Security Systems -Building

  Pub. 5653, p. 318

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

  Table period: RRP – 27.5 Years

  Read the full row

  Includes security equipment for the protection of the building (and its contents) from burglary or vandalism and protection of residents and their guests 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 - Building

  Pub. 5653, p. 318

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

  Table period: RRP – 27.5 Years

  Read the full row

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

• Signs - Exit

  Pub. 5653, p. 318

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

  Table period: RRP – 27.5 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.

• Site Utilities

  Pub. 5653, p. 319

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

  Table period: RRP – 27.5 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, and electrical services.

• Stairs

  Pub. 5653, p. 320

  A structure consisting of a flight of steps leading from one floor or level to another and related to the operation or maintenance of a building.

  Table period: RRP – 27.5 Years

  Read the full row

  A structure consisting of a flight of steps leading from one floor or level to another and related to the operation or maintenance of a building. Includes railings and hand railings (banisters).

• Trash Chutes

  Pub. 5653, p. 320

  Formed metal chute, which are constructed and installed essentially vertically through the structural floors of the building.

  Table period: RRP – 27.5 Years

  Read the full row

  Formed metal chute, which are constructed and installed essentially vertically through the structural floors of the building. The chutes are concealed within ceilings, floors, and/or walls and are enclosed by concrete or steel structural elements.

• Trash Enclosures – Attached

  Pub. 5653, p. 320

  Enclosures for waste receptacles that are attached to the building.

  Table period: RRP – 27.5 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 -Permanent

  Pub. 5653, p. 320

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

  Table period: RRP – 27.5 Years NRRP – 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 sanitary kitchen wall panels such as fiberglass, stainless steel, and plastic wall panels.

• Walls – Exterior

  Pub. 5653, p. 321

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

  Table period: RRP – 27.5 Years NRRP – 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.

• Walls – Interior

  Pub. 5653, p. 321

  Includes all load bearing interior partitions regardless of construction.

  Table period: RRP – 27.5 Years NRRP – 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. 321

  Exterior windows, including residential, office/clubhouse, and building windows, and exterior glass partitions expansion joints and moisture barriers.

  Table period: RRP – 27.5 Years NRRP – 39 Years

  Read the full row

  Exterior windows, including residential, office/clubhouse, and building windows, and exterior glass partitions expansion joints and moisture barriers.

Land is not depreciable.

• Grading - Land Preparation, Site Grading & Site Excavation

  Pub. 5653, p. 309

  Non-depreciable land preparation costs, in general, include the one-time cost of demolition, clearing and grubbing, blasting, site stripping, mucking, fill or excavation, dewatering, and grading to allow development of land.

  Table period: Non-Depreciable

  Read the full row

  Non-depreciable land preparation costs, in general, include the one-time cost of demolition, clearing and grubbing, blasting, site stripping, mucking, fill or excavation, dewatering, and grading 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 costs would not have to be reincurred if the building was repaired, rebuilt, or even torn down and replaced with some other type of building. Site grading includes costs to level the area within the building footprint as well as the general site, roadways, parking, and all other site features. General site grading does not include finish grading (base course & fine grading) for roads, parking, and other paved areas.

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

• Indirect Costs

  Pub. 5653, p. 310

  Refer to the Cost Segregation Audit Techniques Guide (Explanation of the Treatment of Indirect Costs).

  Table period: Allocate according to the ATG description. Rarely are indirect costs allocated to furniture and fixtures as they are typically acquired under separate contract.

  Read the full row

  Refer to the Cost Segregation Audit Techniques Guide

  (Explanation of the Treatment of Indirect Costs).

• Site - Other

  Pub. 5653, p. 319

  See the categories "Grading,” "Land Improvements,” and “Site Work.”

  Table period: Varies

  Read the full row

  See the categories "Grading,” "Land Improvements,” and “Site Work.”