# Forgewell Foundry

A high-bay heavy production hall with an overhead crane, process equipment, rail service and a heavy truck apron.

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

Each component class and amount is an illustrative assumption for this example.

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

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Heavy truck apron | 15 years | 850,000 |
| Rail siding | 15 years | 250,000 |
| Access walks | 15 years | 100,000 |
| Site lighting | 15 years | 150,000 |
| Landscape buffer | 15 years | 100,000 |
| Overhead crane rails | 15 years | 500,000 |
| Operator controls | 5 years | 200,000 |
| Material equipment | 5 years | 250,000 |
| Process machinery | 7 years | 1,800,000 |
| Foundation and slab | 39 years | 1,400,000 |
| High-bay hall enclosure | 39 years | 3,700,000 |
| Clerestory glazing | 39 years | 350,000 |
| Service partitions | 39 years | 250,000 |
| General plumbing | 39 years | 450,000 |
| General electrical | 39 years | 1,050,000 |
| Ventilation systems | 39 years | 900,000 |
| Permanent flooring | 39 years | 500,000 |
| Roof assembly | 39 years | 2,200,000 |

- 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