# Wellstead Fitness

A neighborhood fitness center with a glazed lobby, open training floor, group studio, locker rooms and a small outdoor court.

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

The displayed component classes and amounts are assumptions for this example.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Member parking | 15 years | 850,000 |
| Entry walks | 15 years | 300,000 |
| Site lighting | 15 years | 150,000 |
| Landscape islands | 15 years | 100,000 |
| Outdoor court | 15 years | 400,000 |
| Cardio equipment | 5 years | 500,000 |
| Weight equipment | 5 years | 450,000 |
| Studio audio visual | 5 years | 150,000 |
| Locker room furnishings | 5 years | 250,000 |
| Foundation and slab | 39 years | 1,200,000 |
| Fitness center enclosure | 39 years | 3,500,000 |
| Lobby glazing | 39 years | 800,000 |
| Studio partitions | 39 years | 950,000 |
| General plumbing | 39 years | 500,000 |
| Electrical distribution | 39 years | 900,000 |
| Comfort systems | 39 years | 1,000,000 |
| Permanent flooring | 39 years | 1,000,000 |
| Roof assembly | 39 years | 2,000,000 |

- 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