# Alderwick Exchange

Two floors of professional suites meet a public sidewalk beneath a bronze entry canopy. Curbside spaces serve the block.

The fictional owner acquires the shell, suite carpet, entry letters and equipment. Tenant desks and chairs are outside the acquisition. The city owns the curb, street and sidewalk.

The suite carpet uses releasable adhesive. The closet cooler serves only telecommunications equipment. Both assumptions affect the illustrative equipment allocation.

The model assumes full business use, January service, a 39-year building and no bonus by default. Each class allocation is illustrative and land is excluded.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Footings and slab on grade | 39 years | 235,000 |
| Floor 1 frame and walls | 39 years | 236,000 |
| Elevator and two stairs | 39 years | 175,000 |
| Lobby, hall and restrooms | 39 years | 182,000 |
| Floor 1 suite interiors | 39 years | 155,000 |
| Floor 1 suite carpet | 5 years | 120,000 |
| Telecom closet cooling | 5 years | 18,000 |
| Power service and panels | 39 years | 100,000 |
| Sprinklers and fire alarm | 39 years | 74,000 |
| Floor 2 frame and walls | 39 years | 390,000 |
| Floor 2 hall and restrooms | 39 years | 115,000 |
| Floor 2 suite interiors | 39 years | 160,000 |
| Floor 2 suite carpet | 5 years | 138,000 |
| Entry sign letters | 5 years | 12,000 |
| Rooftop heating and cooling | 39 years | 130,000 |
| Roof deck and membrane | 39 years | 160,000 |

- IRS Publication 946 https://www.irs.gov/publications/p946
- IRS Cost Segregation Audit Techniques Guide, used as a nonauthoritative reference https://www.irs.gov/pub/irs-pdf/p5653.pdf