# Pinstrike Lanes

A low, wide bowling center with a fictional lit Pinstrike sign, customer lot, snack counter and visible bowling lanes in cutaway.

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

Component classes and amounts are illustrative assumptions for this example.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer parking | 15 years | 1,000,000 |
| Lot access paving | 15 years | 350,000 |
| Entry walks | 15 years | 200,000 |
| Lot lighting | 15 years | 150,000 |
| Landscape islands | 15 years | 100,000 |
| Bowling equipment | 5 years | 1,300,000 |
| Lane furnishings | 5 years | 500,000 |
| Foundation and slab | 39 years | 1,500,000 |
| Bowling alley enclosure | 39 years | 3,800,000 |
| Lobby glazing | 39 years | 400,000 |
| Lane and service partitions | 39 years | 900,000 |
| General plumbing | 39 years | 400,000 |
| Electrical distribution | 39 years | 900,000 |
| Comfort systems | 39 years | 1,000,000 |
| Permanent flooring and lanes | 39 years | 800,000 |
| Roof assembly | 39 years | 1,700,000 |

- 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