# Hearthmere Chapel

A one-storey chapel and viewing residence with a porte-cochere, covered entry, family car lane and quiet residential frontage.

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 |
|---|---:|---:|
| Visitor parking | 15 years | 750,000 |
| Family car lane | 15 years | 450,000 |
| Entry walks | 15 years | 150,000 |
| Site lighting | 15 years | 150,000 |
| Quiet gardens | 15 years | 120,000 |
| Entry monument sign | 15 years | 180,000 |
| Chapel furnishings | 5 years | 500,000 |
| Audio visual equipment | 5 years | 350,000 |
| Service equipment | 5 years | 500,000 |
| Viewing furnishings | 5 years | 300,000 |
| Foundation and slab | 39 years | 1,200,000 |
| Chapel and viewing enclosure | 39 years | 3,500,000 |
| Entry and viewing glazing | 39 years | 600,000 |
| Interior partitions | 39 years | 750,000 |
| General plumbing | 39 years | 550,000 |
| Electrical distribution | 39 years | 900,000 |
| Comfort systems | 39 years | 900,000 |
| Permanent flooring | 39 years | 650,000 |
| Roof assembly | 39 years | 2,500,000 |

- 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