# Ashmere Branch

A neighborhood bank brings a glazed lobby and two-lane teller canopy onto a marked city corner. A separate ATM vestibule faces the main customer lot.

The bank owns fixed teller glazing and cash-safe infrastructure in the illustrative purchase. This class treatment is an engineering assumption, not a conclusion about every bank.

Assume the ATM is a freestanding business device on a 5-year schedule. A leased or bank-owned ATM on a separate recorded deed would change the asset inventory.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer lot | 15 years | 90,000 |
| Entry paths | 15 years | 24,000 |
| Lot lighting | 15 years | 18,000 |
| Planted islands | 15 years | 18,000 |
| Teller lanes | 15 years | 210,000 |
| Foundation | 39 years | 150,000 |
| Brick branch enclosure | 39 years | 420,000 |
| Lobby storefront | 39 years | 250,000 |
| Vault assembly | 5 years | 155,000 |
| Cash teller fixtures | 5 years | 220,000 |
| Branch utilities | 39 years | 205,000 |
| Bonded branch flooring | 39 years | 82,000 |
| Lobby furnishings | 5 years | 45,000 |
| ATM vestibule | 5 years | 30,000 |
| Office partitions and desks | 5 years | 30,000 |
| Branch comfort system | 39 years | 300,000 |
| Roof assembly | 39 years | 588,000 |

- 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