# Larkspur Hearth

A neighborhood dining room opens onto a stone terrace. A host stand leads to the tables, with an enclosed kitchen and a receiving door at the rear.

The operator acquires the installed cooking equipment, dining furniture and host station together with the real estate. Food, customer vehicles and neighboring structures are excluded.

The patio is detached site paving. The attached pergola is part of the building envelope. The local example assumes January service, full business use and zero bonus by default.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Customer lot | 15 years | 115,000 |
| Entry walks | 15 years | 27,000 |
| Dining terrace | 15 years | 60,000 |
| Lot lighting | 15 years | 20,000 |
| Garden beds | 15 years | 18,000 |
| Slab and footings | 39 years | 210,000 |
| Dining room shell | 39 years | 480,000 |
| Windows and entry | 39 years | 134,000 |
| Attached shade frame | 39 years | 86,000 |
| General utilities | 39 years | 148,000 |
| Bonded floor finish | 39 years | 86,000 |
| Cooking line | 5 years | 190,000 |
| Dining tables and chairs | 5 years | 104,000 |
| Host and service stations | 5 years | 26,000 |
| Comfort systems | 39 years | 119,000 |
| Roof and parapet | 39 years | 177,000 |

- 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