# Calderwick Tower

Six office floors rise from a corner lobby. Bronze window fins face the avenue and a private paved court opens behind the building.

The city owns both streets and public sidewalks. Only the private court is a site improvement in the owner allocation. Tenant desks are context.

Five-year assets assume carpet held with releasable adhesive and a dedicated closet cooler. Permanent floor decks, partitions, central comfort equipment and glazing follow the building.

Full business use, a January service date and no bonus are assumed by default. Component allocations are illustrative.

| Component | Schedule | Illustrative basis |
|---|---:|---:|
| Court walks and planters | 15 years | 240,000 |
| Footings and lower slab | 39 years | 620,000 |
| Street floor and lobby | 39 years | 950,000 |
| Main power cabinets | 39 years | 165,000 |
| Data room cooler | 5 years | 50,000 |
| Floor 2 shell and suites | 39 years | 820,000 |
| Floor 2 removable carpet | 5 years | 160,000 |
| Floor 3 shell and suites | 39 years | 820,000 |
| Floor 3 removable carpet | 5 years | 160,000 |
| Floor 4 shell and suites | 39 years | 820,000 |
| Floor 4 removable carpet | 5 years | 160,000 |
| Floor 5 shell and suites | 39 years | 820,000 |
| Floor 5 removable carpet | 5 years | 160,000 |
| Floor 6 shell and suites | 39 years | 855,000 |
| Floor 6 removable carpet | 5 years | 160,000 |
| Canopy display letters | 5 years | 30,000 |
| Rooftop comfort units | 39 years | 520,000 |
| Roof deck and parapets | 39 years | 490,000 |

- 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