# Evermere House

An assisted living residence arranged around a protected garden court, with a dining room, wellness suite and quiet neighborhood frontage.

Evermere House is fictional. The class shares and building life follow the queue row and are illustrative only.

Movable resident furnishings, kitchen and laundry equipment and wellness equipment are treated as 5-year property in this example.

Detached parking, walks, exterior lighting, planting and courtyard paving are treated as 15-year land improvements in this example.

Permanent structure, room finishes, general plumbing, electrical, HVAC and roof remain in the 27.5-year building class in this example.

Actual use, ownership, installed items, invoices and engineering measurements could change every illustrative allocation.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Visitor and staff lot | 15 years | 950,000 |
| Accessible walks | 15 years | 180,000 |
| Site lighting | 15 years | 120,000 |
| Courtyard planting | 15 years | 120,000 |
| Garden court paving | 15 years | 130,000 |
| Foundation and slab | 39 years | 1,100,000 |
| Residence enclosure | 39 years | 3,000,000 |
| Windows and entry glazing | 39 years | 850,000 |
| Room partitions | 39 years | 900,000 |
| Water and sanitary systems | 39 years | 1,200,000 |
| Electrical distribution | 39 years | 850,000 |
| Comfort systems | 39 years | 1,450,000 |
| Permanent room finishes | 39 years | 1,500,000 |
| Resident call equipment | 5 years | 350,000 |
| Resident furnishings | 5 years | 450,000 |
| Kitchen equipment | 5 years | 400,000 |
| Laundry equipment | 5 years | 250,000 |
| Wellness equipment | 5 years | 200,000 |
| Roof assembly | 39 years | 1,000,000 |

- IRS Publication 946 https://www.irs.gov/pub/irs-pdf/p946.pdf
- IRS Cost Segregation Audit Techniques Guide https://www.irs.gov/pub/irs-pdf/p5653.pdf
- Treasury regulation 1.48-1 https://www.ecfr.gov/current/title-26/section-1.48-1
- IRS Notice 2026-11 https://www.irs.gov/pub/irs-drop/n-26-11.pdf