# Flintrow Garage

A neighborhood repair garage brings four service bays onto a commercial corner. A paved pickup yard and a fenced parts apron sit behind the work floor.

Assume the owner purchases and uses all lift and alignment equipment. A third-party tire tenant or leased lifts require removing those rows.

The metal repair-bay door is attached building property. It is mechanically distinct from removable lifting equipment in the work bays.

Illustrative January service, full business use and zero bonus by default. General building systems follow the 39-year schedule.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer parking | 15 years | 65,000 |
| Entry walks | 15 years | 18,000 |
| Yard pole lights | 15 years | 18,000 |
| Service yard paving | 15 years | 45,000 |
| Planted edges | 15 years | 1,000 |
| Bay approaches | 15 years | 178,000 |
| Shop slab | 39 years | 330,000 |
| Brick and steel shop | 39 years | 630,000 |
| Bay lights and windows | 39 years | 200,000 |
| Four overhead doors | 39 years | 270,000 |
| Shop electrical service | 39 years | 174,000 |
| Fixed shop services | 39 years | 100,000 |
| Sealed shop floor | 39 years | 120,000 |
| Vehicle lifts and tools | 5 years | 110,000 |
| Alignment rack | 5 years | 65,000 |
| Scan equipment | 5 years | 45,000 |
| Service office furnishings | 5 years | 50,000 |
| Comfort HVAC | 39 years | 126,000 |
| Roof and parapet | 39 years | 316,000 |

- 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