# Rillstone Chambers

One fourth-floor office suite contains a conference room, open workstations and a staff kitchen. The other five floors establish its place in the host building.

The acquisition is one existing office condominium. One-sixth of the specified shared land, paving, walks, core and roof is included. Adjacent offices and upper and lower floors are context.

The example assumes a January purchase and service date, full business use, a 39-year building and no bonus by default. Removable carpet and dedicated network equipment follow the short-life assumptions.

Furniture belongs to the occupier outside this acquisition. Fixed partitions, accessible restrooms and permanent kitchenette cabinetry remain with the building.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Shared parking interest | 15 years | 62,000 |
| Shared walkway interest | 15 years | 18,000 |
| Shared arrival core | 39 years | 120,000 |
| Suite floor slab | 39 years | 175,000 |
| Exterior and frame share | 39 years | 240,000 |
| Windows and entry doors | 39 years | 130,000 |
| General plumbing | 39 years | 75,000 |
| General power and lighting | 39 years | 105,000 |
| Suite comfort HVAC | 39 years | 120,000 |
| Restrooms and fixtures | 39 years | 70,000 |
| Fixed office partitions | 39 years | 120,000 |
| Entry and corridor tile | 39 years | 60,000 |
| Staff kitchen cabinetry | 39 years | 50,000 |
| Removable suite carpet | 5 years | 112,000 |
| Data equipment and cabling | 5 years | 64,000 |
| Shared roof interest | 39 years | 79,000 |

- IRS Publication 946, depreciation classes, conventions and qualified improvement property https://www.irs.gov/publications/p946
- IRS Publication 551, allocation of lump-sum acquisition basis https://www.irs.gov/publications/p551
- IRS Notice 2026-11, additional first-year depreciation https://www.irs.gov/pub/irs-drop/n-26-11.pdf
- IRS Cost Segregation Audit Techniques Guide, functional analysis and supported allocation https://www.irs.gov/pub/irs-pdf/p5653.pdf