# Willowstep House

A neighborhood early learning center with a glazed check-in entry, secure classroom wings and a fenced outdoor play yard, set among modest family homes.

Movable classroom furniture, kitchen equipment and access-control hardware are treated as 5-year property in this example; permanent outdoor play structures and site improvements are treated as 15-year property.

The day care operator is assumed to own the playground, fencing and parking improvements. A landlord-owned campus or separately leased equipment would change the inventory.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Drop-off parking | 15 years | 65,000 |
| Entry paths | 15 years | 22,000 |
| Campus lights | 15 years | 14,000 |
| Secure yard fence | 15 years | 25,000 |
| Play structures | 15 years | 88,400 |
| Classroom furnishings | 5 years | 78,000 |
| Kitchen equipment | 5 years | 55,000 |
| Office and lobby furniture | 5 years | 62,000 |
| Access control equipment | 5 years | 45,000 |
| Shrub planters | 15 years | 10,000 |
| Foundation | 39 years | 80,600 |
| Classroom walls | 39 years | 420,000 |
| Classroom glazing | 39 years | 150,000 |
| Classroom partitions | 39 years | 65,000 |
| Water and sanitary systems | 39 years | 80,000 |
| Branch electrical | 39 years | 80,000 |
| Classroom comfort system | 39 years | 180,000 |
| Classroom flooring | 39 years | 100,000 |
| Roof assembly | 39 years | 250,000 |

- 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