# Frostvale Data Hall

A secure windowless data hall with perimeter fence and gate, backup generator yard, cooling equipment and only a small staff parking area.

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 |
|---|---:|---:|
| Staff parking | 15 years | 300,000 |
| Perimeter fence and gate | 15 years | 600,000 |
| Generator yard paving | 15 years | 500,000 |
| Security lighting | 15 years | 180,000 |
| Secure access walks | 15 years | 100,000 |
| Screen planting | 15 years | 120,000 |
| Server racks | 5 years | 2,100,000 |
| Backup generators | 5 years | 800,000 |
| UPS equipment | 5 years | 400,000 |
| Foundation and slab | 39 years | 1,400,000 |
| Secure windowless enclosure | 39 years | 3,600,000 |
| Raised data floor | 39 years | 900,000 |
| Main electrical system | 39 years | 600,000 |
| Data hall cooling systems | 39 years | 1,200,000 |
| General plumbing | 39 years | 300,000 |
| Building security systems | 39 years | 400,000 |
| Service room partitions | 39 years | 400,000 |
| Roof assembly | 39 years | 1,100,000 |

- 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