# Hazelrun Pharmacy

A freestanding corner pharmacy has a public sales floor and an enclosed dispensary. A separate lane follows the side wall to a sheltered pickup window and exits onto the cross street.

This example assumes the owner acquires an operating drug store with its removable display, checkout and pharmacy storage equipment. Inventory and vehicles are excluded.

The pickup lane is site paving. The attached canopy, pickup window and fixed dispensing enclosure are part of the 39-year building. Removable racks are separately identified.

The example assumes January service, full business use and no bonus by default. Land and public streets are excluded from depreciable cost.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer parking | 15 years | 140,000 |
| Pharmacy pickup lane | 15 years | 120,000 |
| Approach and site walks | 15 years | 55,000 |
| Parking lot lights | 15 years | 26,000 |
| Landscaped islands | 15 years | 19,000 |
| Slab and foundations | 39 years | 450,000 |
| Masonry and structure | 39 years | 490,000 |
| Glazed entrance | 39 years | 192,000 |
| Front entry canopy | 39 years | 85,000 |
| Pickup window and canopy | 39 years | 176,000 |
| General utility services | 39 years | 152,000 |
| Receiving and stockroom | 39 years | 114,000 |
| Fixed dispensing room | 39 years | 144,000 |
| Bonded sales flooring | 39 years | 102,000 |
| Retail display gondolas | 5 years | 125,000 |
| Checkout equipment | 5 years | 65,000 |
| Dispensary storage racks | 5 years | 100,000 |
| Replaceable sign face | 5 years | 40,000 |
| Comfort HVAC | 39 years | 140,000 |
| Roof deck and parapets | 39 years | 265,000 |

- 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