# Haverstock Works

A low, wide light manufacturing hall with clerestory glazing, dock access and an orderly truck court.

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 |
|---|---:|---:|
| Truck court | 15 years | 900,000 |
| Service walks | 15 years | 500,000 |
| Site lighting | 15 years | 150,000 |
| Landscape buffer | 15 years | 100,000 |
| Dock levelers | 15 years | 300,000 |
| Operator stations | 5 years | 200,000 |
| Inspection equipment | 5 years | 250,000 |
| Process machinery | 7 years | 1,800,000 |
| Foundation and slab | 39 years | 1,200,000 |
| Production hall enclosure | 39 years | 3,600,000 |
| Clerestory glazing | 39 years | 450,000 |
| Office partitions | 39 years | 350,000 |
| General plumbing | 39 years | 500,000 |
| General electrical | 39 years | 950,000 |
| Comfort systems | 39 years | 800,000 |
| Permanent flooring | 39 years | 500,000 |
| Roof assembly | 39 years | 2,450,000 |

- 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