Reclassification component checklist

Representative, not exhaustive. Whether any specific item qualifies depends on how it is attached, what it serves and whether it can be removed without damage — which is what the engineering and the documentation in a study establish.

5-year — interior, serving the operation not the building

• Carpet, vinyl plank, VCT and other removable floor coverings
• Cabinetry, vanities, countertops and non-structural millwork
• Appliances, kitchen equipment and their dedicated power and plumbing
• Decorative, accent, display and task lighting
• Dedicated electrical circuits, panels and drops serving equipment
• Data, communications, security, access control and camera cabling
• Window treatments, blinds and decorative wall coverings
• Demountable partitions and movable wall systems
• Process piping, compressed air, medical gas, refrigerant lines
• Specialty exhaust and dedicated ventilation serving equipment
• Interior and exterior signage, awnings and canopies
• Pool, spa and fitness equipment; hot tubs; entertainment systems

7-year — furniture, fixtures and equipment

• Office and common-area furniture and workstations
• Loose fixtures, shelving and gondolas
• Recreation, therapy and specialty equipment retained by the owner
• Certain telephone and communications equipment

15-year — land improvements, outside the building line

• Asphalt and concrete paving, base course, sealcoat and striping
• Curbing, sidewalks, ADA ramps, wheel stops and bollards
• Site and parking lot lighting, poles, bases and landscape lighting
• Landscaping, planting, sod, irrigation and screening
• Fencing, gates, gate operators, retaining walls and site walls
• Storm drainage, catch basins, detention and retention structures
• Site utilities and trenching outside the building line
• Monument sign foundations, flagpoles and mail kiosks
• Patios, decks, pool decking, playgrounds and sport courts
• Docks, boat lifts and shoreline improvements
• Qualified improvement property — interior work on nonresidential buildings after occupancy

27.5 or 39-year — the building

• Foundations, structural frame, floor slabs and roof structure
• Exterior walls, cladding, windows and doors
• HVAC serving the building generally
• Core plumbing, restrooms and general electrical service
• Elevators, escalators, stairs and life-safety systems
• Fire protection mains and risers

Not depreciable

• Land
• Original clearing, grubbing and general grading preparing raw land for first use
• Land acquisition costs, permanent easements and rights of way