# Oakfern Home Furnishings

A big-box furniture showroom with tall display glazing, a broad customer lot and a rear-side loading dock.

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 |
|---|---:|---:|
| Customer parking | 15 years | 950,000 |
| Loading apron | 15 years | 250,000 |
| Entry walks | 15 years | 100,000 |
| Site lighting | 15 years | 150,000 |
| Landscape islands | 15 years | 100,000 |
| Delivery lane | 15 years | 100,000 |
| Display fixtures | 5 years | 300,000 |
| Sales furnishings | 5 years | 200,000 |
| Delivery equipment | 5 years | 100,000 |
| Foundation and slab | 39 years | 1,500,000 |
| Showroom enclosure | 39 years | 4,200,000 |
| Display glazing | 39 years | 1,000,000 |
| Interior partitions | 39 years | 500,000 |
| General plumbing | 39 years | 500,000 |
| Electrical distribution | 39 years | 900,000 |
| Comfort systems | 39 years | 1,300,000 |
| Permanent flooring | 39 years | 1,100,000 |
| Roof assembly | 39 years | 1,750,000 |

- 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