# Pinelark Motors

A glass-front dealership showroom and service wing with customer vehicles, a sales drive, a large lot and a freestanding entry sign.

The property is fictional. Class shares and the building life follow the controlling queue row and are illustrative only.

The displayed component classes and amounts are assumptions for this example.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer lot | 15 years | 1,250,000 |
| Customer access drive | 15 years | 450,000 |
| Site lighting | 15 years | 180,000 |
| Entry walks | 15 years | 180,000 |
| Landscape islands | 15 years | 140,000 |
| Monument sign | 15 years | 200,000 |
| Showroom equipment | 5 years | 350,000 |
| Sales furnishings | 5 years | 450,000 |
| Service equipment | 5 years | 1,300,000 |
| Foundation and slab | 39 years | 1,000,000 |
| Showroom and service walls | 39 years | 3,300,000 |
| Showroom glazing | 39 years | 1,100,000 |
| Interior partitions | 39 years | 400,000 |
| General plumbing | 39 years | 400,000 |
| Electrical distribution | 39 years | 800,000 |
| Comfort systems | 39 years | 700,000 |
| Permanent flooring | 39 years | 650,000 |
| Roof assembly | 39 years | 2,150,000 |

- 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