Non-Residential Real Property
Residential Real Property
Apartment Buildings
27.5-Year
39-Year
Most Buildings other than Apartments
Straight-Line
Straight-Line
200% DDB
200% DDB
150% DDB
7-Year
5-Year
15-Year
Office Assets
Retail, Apartment, Professional Services
Paving, Sidewalks, Landscaping, Drainage
Land Improvements
(Asset Class 00.3 )
Wholesale & Retail Trade
(Asset Class 57.0 )
Office Furniture, Fixtures & Equipment
(Asset Class 00.11)
Cost Segregation Services
Asset Class
Frequently Used Recovery Periods
Examples
Life
Method