# Starfall Cinema

A fictional multiplex with a Starfall marquee, glazed lobby, several auditoriums and parking shared with a small pad-site cafe.

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 |
|---|---:|---:|
| Shared parking field | 15 years | 1,400,000 |
| Shared access drive | 15 years | 300,000 |
| Lot lighting | 15 years | 250,000 |
| Entry walks | 15 years | 150,000 |
| Landscape islands | 15 years | 150,000 |
| Projection equipment | 5 years | 1,000,000 |
| Auditorium seating | 5 years | 650,000 |
| Sound equipment | 5 years | 300,000 |
| Concession equipment | 5 years | 300,000 |
| Foundation and slab | 39 years | 1,200,000 |
| Auditorium and lobby walls | 39 years | 3,000,000 |
| Lobby glazing | 39 years | 500,000 |
| Auditorium partitions | 39 years | 1,100,000 |
| General plumbing | 39 years | 400,000 |
| Electrical distribution | 39 years | 1,100,000 |
| Comfort systems | 39 years | 1,500,000 |
| Permanent flooring | 39 years | 700,000 |
| Roof assembly | 39 years | 1,000,000 |

- 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