# Fenvale Market

A single neighborhood store faces its own small customer lot. One glazed entrance opens onto display aisles and a checkout, with a receiving room at the back.

An owner-operated general merchandise shop acquires the building, site work and removable display and checkout equipment together. Stock, customer vehicles and adjacent lots are outside the example.

Assumed January service, full business use and zero bonus by default. The building uses the nonresidential 39-year life. Exterior site improvements use 15 years.

The racks, checkout stations and removable sign face serve the acquired retail operation. Integral glazing, attached entry canopy and bonded flooring remain with the building.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Parking and striping | 15 years | 130,000 |
| Detached site walks | 15 years | 40,000 |
| Site lighting | 15 years | 32,000 |
| Planted islands | 15 years | 18,000 |
| Slab and footings | 39 years | 310,000 |
| Brick and steel shell | 39 years | 368,000 |
| Storefront and entry | 39 years | 185,000 |
| Entrance canopy | 39 years | 85,000 |
| General building services | 39 years | 145,000 |
| Receiving and stockroom | 39 years | 112,000 |
| Bonded sales floor | 39 years | 84,000 |
| Freestanding display racks | 5 years | 100,000 |
| Checkout stations | 5 years | 58,000 |
| Removable store lettering | 5 years | 42,000 |
| Comfort air systems | 39 years | 126,000 |
| Roof deck and membrane | 39 years | 165,000 |

- 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