# Fallowmere Grocers

A full-service neighborhood grocer with a bright glazed entry, cart corral, visible produce and refrigerated cases, and a separate rear receiving court.

Movable checkout, shelving, cart and dedicated refrigeration equipment are treated as 5-year property in this illustration. Permanent parking, loading pavement and site lighting are treated as 15-year site improvements.

Refrigeration is assumed to be dedicated grocery equipment rather than a general building system. A separate owner, integrated system design or lease would change the component inventory.

Illustrative January service, full business use and zero bonus by default. General building systems follow the 39-year schedule.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer parking | 15 years | 320,000 |
| Entry sidewalks | 15 years | 65,000 |
| Lot lighting | 15 years | 40,000 |
| Entry landscape | 15 years | 25,000 |
| Loading pavement | 15 years | 70,000 |
| Shopping carts | 5 years | 30,000 |
| Checkout equipment | 5 years | 60,000 |
| Retail shelving | 5 years | 50,000 |
| Aisle gondolas | 5 years | 80,000 |
| Produce fixtures | 5 years | 40,000 |
| Grocery refrigeration | 5 years | 140,000 |
| Store foundation | 39 years | 400,000 |
| Retail enclosure | 39 years | 1,000,000 |
| Storefront system | 39 years | 250,000 |
| Back room partitions | 39 years | 120,000 |
| Electrical and plumbing | 39 years | 400,000 |
| Store comfort systems | 39 years | 500,000 |
| Sales floor | 39 years | 160,000 |
| Store roof | 39 years | 250,000 |

- 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