# Juniper Ring

A small corner bakery opens its front counter to the morning sidewalk. The pastry case and espresso bar sit beneath a folded awning, with the bake room behind them.

Assume the bake ovens, coffee machines, movable counter and display case transfer with the operating property. Leased equipment would lower the five-year allocation.

Use a walk-up bakery with a small side lot. The attached awning and service aperture are part of the shell. A leased kiosk or detached canopy would require a different ledger.

Full business use, January placement in service, 39-year nonresidential real property and zero bonus by default. Neighboring lots, street traffic and inventory are excluded.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Side parking court | 15 years | 44,000 |
| Customer walks | 15 years | 19,000 |
| Pole lighting | 15 years | 9,000 |
| Planted borders | 15 years | 12,000 |
| Footings and slab | 39 years | 131,000 |
| Bakery shell | 39 years | 297,000 |
| Counter windows and doors | 39 years | 91,000 |
| Service awning | 39 years | 59,000 |
| Bonded floor tile | 39 years | 65,000 |
| General utilities | 39 years | 109,000 |
| Bake-room equipment | 5 years | 75,000 |
| Espresso equipment | 5 years | 31,000 |
| Pastry display case | 5 years | 32,000 |
| Sales counter and till | 5 years | 18,000 |
| Comfort equipment | 39 years | 84,000 |
| Roof and edge trim | 39 years | 124,000 |

- 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