Reference
Component & asset-class reference
How common commercial components map to MACRS recovery periods and Rev. Proc. 87-56 asset classes. Classification depends on function, permanence and installation — the class is a pointer to authority, not a guarantee for every component in every building.
| Asset class | Recovery period | What it covers | Example components |
|---|---|---|---|
| 57.0 Distributive Trades & Services | 5-year (§1245) | Trade fixtures and equipment-serving MEP — components that serve identifiable removable equipment or the property's specific business function rather than the building generally. | Dock equipment; kitchen exhaust hoods; roll-up storage doors; car-wash tunnel equipment; medical gas & specialty plumbing; specialty athletic flooring; showroom & service-bay equipment. |
| 00.12 Information Systems | 5-year (§1245) | Removable low-voltage data, communications and electronic security systems not embedded in the building structure. | Structured cabling & fiber; POS/data/security cabling; cameras, card readers and access control; nurse-call and clinical low-voltage. |
| 00.11 Office Furniture, Fixtures & Equipment | 7-year (§1245) | Freestanding office/admin furniture and fixtures — the 7-year office-content baseline that rides many commercial fit-outs. | Reception & admin office furniture; parts-department / NOC office furnishings; customer-lounge FF&E. |
| 00.3 Land Improvements | 15-year (§1250) | Site work outside the building. Excavation and grading remain non-depreciable land; the improvements on top are 15-year. | Truck-court & drive-aisle paving; forecourt & display-lot paving; site & pole lighting; fencing, gates & bollards; site drainage; monument signage; underground yard fire loop. |
| — Nonresidential real property (building shell) | 39-year (§1250) | The structural shell and building-serving systems that stay in the long-life pool. A defensible study is disciplined about what stays here. | Slab, load-bearing walls, roof & envelope; base-building HVAC (human-comfort); interior fire sprinklers (ESFR); life-safety electrical; the insulated envelope of a walk-in or cold-storage box. |
Component index
Every named component modeled in the live property-type guides, with its typical recovery period and where it appears.
| Component | Typical recovery period | Property type |
|---|---|---|
| Above-slab specialty kitchen plumbing | 5-year | quick-service & drive-thru restaurants |
| Above-slab specialty kitchen plumbing (pre-rinse, dishwasher rough-ins) | 5-year | restaurants |
| Amenity FF&E — dining, salon, theater, therapy and common-area furnishings/fixtures | 5-year | assisted-living & senior-living facilities |
| Amenity-space FF&E (dining, salon, library, activity rooms) | 5-year | age-restricted (55+) senior apartments |
| Animal-facility plumbing — floor/trench drains, hose bibs, hydrotherapy | 5-year | veterinary clinics |
| Appliances & electronics (kitchen packages, TVs, small appliances) | 5-year | short-term rental (STR) portfolios |
| Apron & taxilane paving | 15-year | aircraft hangars |
| ATM surrounds & through-wall installations — ATM housings, night-depository units | 5- or 39-year | bank & credit-union branches |
| Audiovisual systems & stage rigging | 5-year | entertainment venues |
| Backup generator & transfer switchgear | engineer review | ambulatory surgery centers (ASCs) |
| Backup generator & transfer switchgear | engineer review | assisted-living & senior-living facilities |
| Backup generator & transfer switchgear | engineer review | skilled-nursing facilities |
| Backup generators & dedicated refrigeration switchgear | 5-year | cold-storage & refrigerated warehouses |
| Bar millwork & back-bar fixtures | 5-year | bars & breweries |
| Bar systems — speed rails, glass washers, underbar refrigeration, CO₂/N₂ & draft lines | 5-year | restaurants |
| Bedside medical gas & vacuum, where present — headwall O₂/vacuum outlets | 5-year | skilled-nursing facilities |
| Bike storage, outdoor amenity decks & signage | 15-year | student housing |
| Boat lifts & travel-lift equipment | 5-year | marinas |
| Branded interior finishes, specialty interior signage, fitting rooms | 5-year | retail |
| Branding & signage — lobby identification, tenant directory systems | 5-year | CBD high-rise office towers |
| Breakfast-area equipment & serving millwork | 5-year | limited-service hotels |
| Brewhouse, fermentation tanks & process piping | 5-year | bars & breweries |
| Building management & low-voltage systems | 5-year | data centers |
| Built-in banquettes, booth seating, branded dining millwork & bar | 5-year | restaurants |
| Bulkheads, seawalls & shoreline stabilization | 15-year | marinas |
| C-store gondolas, checkout counters, coolers & merchandising fixtures | 5-year | gas stations & convenience stores |
| Cabinetry, countertops & unit-level finish carpentry | 5- or 27.5-year | multifamily & apartment buildings |
| Cafe & pantry kitchens — coffee bars, undercounter equipment, member kitchenettes | 5-year | coworking & flex office |
| Canopy graphics/branding, store signage, dispensers & controls | 5-year | gas stations & convenience stores |
| Carpet & removable floor coverings | 5-year | multifamily & apartment buildings |
| Cart paths & bridges | 15-year | golf & country clubs |
| Casework & cubbies | 5-year to 7-year | schools & childcare centers |
| CBCT / panoramic imaging electrical & mounts; amalgam separators | 5-year | dental offices |
| Central vacuum & air compressor systems | 5-year | dental offices |
| Chapel AV & sound systems | 5-year | funeral homes |
| Clean-agent fire detection & suppression | 5-year | data centers |
| Client parking, outdoor dog run/exercise yard, site lighting, signage | 15-year | veterinary clinics |
| Climate-control HVAC (climate-controlled units) | 5-year | self-storage facilities |
| Clinical low-voltage — nurse call, patient monitoring, clinical data cabling | 5-year | medical office buildings |
| Clubhouse FF&E & kitchen equipment | 5-year | golf & country clubs |
| Clubhouse, laundry, pool & office FF&E | 5- or 15-year | mobile-home & RV parks |
| Cold-storage refrigeration equipment (refrigerated warehouses) | 5-year | warehouses & distribution centers |
| Cold-storage refrigeration equipment (where present) | 5-year | manufacturing facilities |
| Commercial kitchen & laundry — cooking line, hoods, walk-ins, industrial washers/dryers | 5-year | skilled-nursing facilities |
| Commercial kitchen & laundry — cooking line, hoods, walk-ins, washers/extractors | 5-year | assisted-living & senior-living facilities |
| Commercial kitchen & laundry — cooking line, hoods, washers/extractors, dryers | 5-year | hospitals |
| Commercial kitchen & laundry equipment | 5-year | hotels |
| Commercial kitchen equipment | 5-year | schools & childcare centers |
| Common-area & amenity FF&E (study lounges, game rooms, fitness) | 5-year | student housing |
| Common-area decorative finishes & concourse lighting | 5-year | shopping malls |
| Common-area finishes — lobby, corridor and amenity flooring, décor lighting | 5- or 15-year | mixed-use buildings |
| Common-area HVAC serving concourse loads | 5-year | shopping malls |
| Community amenities — pool, clubhouse, dog park, mail kiosk | 5- or 15-year | build-to-rent (BTR) communities |
| Compressed-air distribution & drops; specialty process plumbing / process gas | 5-year | manufacturing facilities |
| Compressed-air distribution & shop reticulation | 5-year | auto-service & collision centers |
| Compressed-air distribution, exhaust extraction, lube/oil/waste-oil reels | 5-year | auto dealerships |
| Compressor racks, dedicated condensers & refrigerant piping | 5-year | grocery & supermarket buildings |
| Concession & bar equipment | 5-year | entertainment venues |
| Concrete or paved pads | 15-year | mobile-home & RV parks |
| Condensate & case drainage above slab | 5-year | grocery & supermarket buildings |
| Cook-line exhaust hood, fire suppression & make-up air | 5-year | quick-service & drive-thru restaurants |
| Corridor & accent decorative lighting | 5-year | hotels |
| Course irrigation system & pump house equipment | 15-year / 5-year | golf & country clubs |
| CRAC/CRAH units & chilled-water cooling | 5-year | data centers |
| Cross-dock building shell & office | 39-year | truck terminals |
| Cross-dock doors, levelers & dock hardware | 5-year | truck terminals |
| Cross-dock levelers, seals, shelters, restraints & bumpers | 5-year | distribution centers |
| CT/PET dedicated power — isolation transformers, conditioned feeders, UPS | 5-year | imaging & diagnostic centers |
| Cultivation benching & racking | 5-year | cannabis cultivation & retail |
| Customer parking, pylon/monument signage, site lighting, landscaping | 15-year | retail |
| Decor, window treatments & removable soft goods | 5-year | short-term rental (STR) portfolios |
| Decorative & accent lighting | 5-year | bars & breweries |
| Decorative & accent lighting | 5-year | limited-service hotels |
| Decorative & accent lighting | 5-year | funeral homes |
| Decorative & accent lighting — pendants, cove, feature-wall and reception lighting | 5-year | office buildings |
| Decorative & dining lighting; POS/AV/surveillance | 5-year | restaurants |
| Decorative & landscape lighting | 5-year | resorts |
| Decorative & millwork lobby / public-space finishes | 5-year | hotels |
| Decorative feature finishes & lighting — accent walls, biophilic installations, statement pendants | 5-year | coworking & flex office |
| Decorative, track & accent (merchandising) lighting | 5-year | retail |
| Dedicated once-through / high-exchange HVAC | engineer review | laboratories |
| Dedicated OR HVAC — HEPA/laminar-flow supply, high air-change terminal units | engineer review | ambulatory surgery centers (ASCs) |
| Dedicated power drops to conveyor & racking | 5-year | distribution centers |
| Dedicated tenant electrical & specialty branch circuits | 5-year | strip & neighborhood shopping centers |
| Dedicated tenant power & specialty branch circuits | 5-year | flex & light-industrial buildings |
| Deli, bakery & prepared-foods kitchen equipment & hoods | 5-year | grocery & supermarket buildings |
| Demountable & modular partitions — reconfigurable glass and panel walls, movable meeting rooms | 5-year | coworking & flex office |
| Dense data & AV / low-voltage — floor boxes, WAPs, conference AV, digital signage, sound masking | 5-year | coworking & flex office |
| Dispensary build-out (retail fit-out) | 5-year | cannabis cultivation & retail |
| Display & inventory lot paving, high-mast lot lighting | 15-year | auto dealerships |
| Display infrastructure — built-in shelving, gondolas, slatwall, display cases | 5-year | retail |
| Dock & grade-level doors, levelers and hardware | 5-year | flex & light-industrial buildings |
| Dock equipment — levelers, seals, shelters, bumpers, restraints | 5-year | warehouses & distribution centers |
| Draft, tap, CO₂ & N₂ beverage-gas systems | 5-year | bars & breweries |
| Drainage — trench drains, oil/water separators, pumps | 5- or 15-year | parking structures |
| Drive-thru canopy & lane structures | 15-year | quick-service & drive-thru restaurants |
| Drive-thru lanes, canopy & pneumatic tube system — customer stations, deal drawers, carrier tubes | 5- or 15-year | bank & credit-union branches |
| Drive-thru order, pickup & menu-board systems | 5-year | quick-service & drive-thru restaurants |
| Drives, aprons & loading-lane paving | 15-year | self-storage facilities |
| Dryers & blowers; vacuum systems | 5-year | car washes |
| Electrical distribution (switchgear, PDUs, busway) | 5-year | data centers |
| Emergency & normal power — generators, paralleling switchgear, transfer switches | engineer review | hospitals |
| Emergency & standby generators | 5- or 27.5-year | age-restricted (55+) senior apartments |
| Emergency power — generator, UPS to freezers/instruments | engineer review | laboratories |
| Epoxy / chemical-resistant flooring & lab casework | 5-year | laboratories |
| Epoxy floor coatings & hangar-floor finishes | 5-year | aircraft hangars |
| Equipment structural reinforcement — pads, slab thickening, pit framing | engineer review | imaging & diagnostic centers |
| Escalators & moving walkways | 39-year | shopping malls |
| EV chargers — charging stations, dedicated conduit and switchgear | 5-year | parking structures |
| Exam & treatment casework; surgical O₂/anesthesia/scavenging | 5-year | veterinary clinics |
| Exam-room casework — sink cabinets, procedure counters | 5-year | medical office buildings |
| Exterior corridor & walkway canopies and railings | 15-year | motels |
| Exterior signage & monument identification | 15-year | hotels |
| Exterior signage & pylon | 15-year | limited-service hotels |
| Eyewash, safety showers & specialty waste plumbing — acid-neutralization, sanitary dilution | 5-year | laboratories |
| Fellowship / commercial kitchen equipment | 5-year | churches & religious facilities |
| Floating & fixed docks, piers, and gangways | 15-year / 5-year | marinas |
| Food-court equipment & landlord-owned fixtures | 5-year | shopping malls |
| Forecourt paving, pump-island concrete | 15-year | gas stations & convenience stores |
| Front-office tenant build-out — partitions, finishes, break-room casework | 5-year | flex & light-industrial buildings |
| Fuel & oil systems, dispensing equipment | 15-year | aircraft hangars |
| Fuel systems & dispensers | 5-year | marinas |
| Fueling islands, canopies & underground fuel systems | 15-year | truck terminals |
| Full-wall mirror systems | 5-year | fitness & gyms |
| Fume hoods & lab exhaust — hoods, snorkels, exhaust fans, ductwork, VAV controls | 5-year | laboratories |
| Furniture (beds, sofas, tables, seating, outdoor furniture) | 5-year | short-term rental (STR) portfolios |
| Grab bars, ADA fixtures & accessibility hardware | 5- or 27.5-year | age-restricted (55+) senior apartments |
| Grading, drainage, retention & detention basins | 15-year | build-to-rent (BTR) communities |
| Grain / bulk storage & handling systems | 7-year | agricultural & food-processing facilities |
| Grocery-anchored refrigeration package | 5-year | big-box retail |
| Ground-floor retail/restaurant build-out — storefronts, dedicated kitchen equipment, feature finishes | 5- or 15-year | mixed-use buildings |
| Grow lighting & dedicated electrical | 5-year | cannabis cultivation & retail |
| Guard shack / small office structure | 39-year | industrial yards & laydown facilities |
| Guest-room & villa FF&E where owned | 5-year | resorts |
| Guest-room FF&E — beds, case goods, seating, and soft goods where owned | 5-year | limited-service hotels |
| Guest-room FF&E — case goods, seating, and soft goods where owned | 5-year | hotels |
| Gym AV & low-voltage systems | 5-year | schools & childcare centers |
| Hangar doors — bi-fold, hydraulic-swing or fabric assemblies | engineer review | aircraft hangars |
| Hangar structure, roof & foundation | 39-year | aircraft hangars |
| Heavy laydown surfacing — compacted aggregate, asphalt or reinforced concrete | 15-year | industrial yards & laydown facilities |
| High-amp electrical service drops to production equipment | 5-year | manufacturing facilities |
| HVAC, dehumidification & CO2 systems | 5-year | cannabis cultivation & retail |
| Imaging power/mounts, surgical lighting & booms, in-house lab/pharmacy casework | 5-year | veterinary clinics |
| Imaging-suite MEP — MRI conditioning, CT cooling, panoramic power, equipment mounts | 5-year | medical office buildings |
| Imaging-suite power & cooling — dedicated feeders and chilled water to CT/MRI/PET | 5-year | hospitals |
| In-floor drainage & oil-water separators | 15-year | aircraft hangars |
| In-floor drains & oil-water separators | 39-year | auto-service & collision centers |
| Insulated building shell, roof & interior sprinklers | 39-year | distribution centers |
| Insulated metal panel envelope, vapor barriers & structural box | 39-year | cold-storage & refrigerated warehouses |
| Interior decorative finishes & department millwork | 5-year | big-box retail |
| Interior roads, drives & guest parking | 15-year | mobile-home & RV parks |
| Interior streets, drives & guest parking | 15-year | build-to-rent (BTR) communities |
| Irrigation & fertigation systems | 5-year | cannabis cultivation & retail |
| Kennels, runs & animal housing (removable cages, gates, enclosures) | 5-year | veterinary clinics |
| Kitchen exhaust hood, fire suppression, ducting & make-up air | 5-year | restaurants |
| Landscaping & irrigation | 15-year | multifamily & apartment buildings |
| Landscaping & site amenities | 15-year | resorts |
| Landscaping & site improvements | 15-year | churches & religious facilities |
| Landscaping & site improvements around the clubhouse | 15-year | golf & country clubs |
| Landscaping, irrigation & entry features | 15-year | build-to-rent (BTR) communities |
| Landscaping, irrigation & entry signage | 15-year | mobile-home & RV parks |
| Landscaping, irrigation & site drainage | 15-year | strip & neighborhood shopping centers |
| Landscaping, irrigation & site improvements | 15-year | short-term rental (STR) portfolios |
| Landscaping, irrigation & site lighting | 15-year | age-restricted (55+) senior apartments |
| Laundry equipment & appliance packages | 5-year | student housing |
| Lead-lined partitions & doors | engineer review | medical office buildings |
| Lead-lined partitions, doors & glass | engineer review | imaging & diagnostic centers |
| Lighting & ventilation / CO monitoring — LED fixtures, exhaust fans, CO sensor network | 5-year | parking structures |
| Lobby & elevator-cab finishes — stone cladding, decorative cab interiors, feature ceilings | 5- or 39-year | CBD high-rise office towers |
| Low-voltage — data cabling, security, cameras | 5-year | flex & light-industrial buildings |
| Low-voltage & clinical cabling — console links, PACS network, room controls | 5-year | imaging & diagnostic centers |
| Low-voltage data, Wi-Fi backbone, access control & security | 5-year | student housing |
| Low-voltage, security & access control — riser cabling, card readers, floor CCTV | 5-year | CBD high-rise office towers |
| Maintenance-bay equipment — lifts, air, lube systems | 5-year | truck terminals |
| Material-handling infrastructure — conveyor rough-ins, tugger/forklift charging | 5-year | warehouses & distribution centers |
| Material-handling infrastructure (conveyor rough-ins, tugger charging); dock equipment | 5-year | manufacturing facilities |
| Mechanical refrigeration — compressors, condensers, evaporators, ammonia/CO₂ plant | 5-year | cold-storage & refrigerated warehouses |
| Medical gas & vacuum piped to the ORs — O₂, medical air, surgical vacuum, nitrous | 5-year | ambulatory surgery centers (ASCs) |
| Medical gas & vacuum plant — bulk oxygen, manifolds, riser distribution to headwalls | engineer review | hospitals |
| Medical gas distribution — O₂, vacuum, medical air, nitrous oxide | 5-year | medical office buildings |
| Merchandising refrigeration (grocery/convenience) — cases, condensers, condensate drains, dedicated power | 5-year | retail |
| Millwork & casework — OR supply cabinets, sterile-core shelving, control-desk casework | 5-year | ambulatory surgery centers (ASCs) |
| Monument, directory & wayfinding signage | 15-year | shopping malls |
| Movable corridor partitions, aisle lighting, wayfinding | 5-year | self-storage facilities |
| Movable FF&E — desks, lounge seating, lockers, freestanding storage | 5-year | coworking & flex office |
| MRI RF shielding, quench vent & dedicated chilled water | 5-year | imaging & diagnostic centers |
| Multiple food-and-beverage kitchen suites | 5-year | resorts |
| Nitrous oxide / oxygen distribution | 5-year | dental offices |
| Nurse-call & clinical low-voltage — bedside stations, code alerts, monitoring cabling | 5-year | skilled-nursing facilities |
| Nurse-call & clinical low-voltage — code-blue, integration cabling, room controls | 5-year | ambulatory surgery centers (ASCs) |
| Nurse-call & patient monitoring — code-blue, telemetry, headwall integration | 5-year | hospitals |
| Nurse-call & wander-management — call stations, door controls, resident locating/egress | 5-year | assisted-living & senior-living facilities |
| Odor-control & carbon filtration | 5-year | cannabis cultivation & retail |
| OR isolated power system & isolation panels | 5-year | ambulatory surgery centers (ASCs) |
| Outdoor amenities — pool, hot tub, deck, fire pit | 5- or 15-year | short-term rental (STR) portfolios |
| Paint spray booths & booth exhaust | 5-year | auto-service & collision centers |
| Parking & drop-off lanes | 15-year | schools & childcare centers |
| Parking & landscaping | 15-year | funeral homes |
| Parking & site lighting | 15-year | churches & religious facilities |
| Parking field & site lighting | 15-year | grocery & supermarket buildings |
| Parking field paving, curbing & striping | 15-year | big-box retail |
| Parking lot paving, curbing, striping & wheel stops | 15-year | strip & neighborhood shopping centers |
| Parking lot, striping & landscaping — surface lot, curbs, site irrigation, plantings | 15-year | office buildings |
| Parking structures, decks & garage lighting | 15-year | shopping malls |
| Parking, apron paving & site lighting | 15-year | auto-service & collision centers |
| Parking, curbing & site paving | 15-year | limited-service hotels |
| Parking, drive aisles & modest truck court | 15-year | flex & light-industrial buildings |
| Parking, drive lanes & site paving | 15-year | motels |
| Parking, drive-thru lane paving & site lighting | 15-year | quick-service & drive-thru restaurants |
| Parking, drives & surface paving | 15-year | multifamily & apartment buildings |
| Parking, outdoor functional-fitness/turf area, site lighting, signage | 15-year | fitness & gyms |
| Parking, patio hardscape, site lighting, monument sign, drive-thru lane | 15-year | restaurants |
| Parts-department racking, customer-lounge FF&E, sales/F&I millwork, pylon sign electrical | 5-year | auto dealerships |
| Passenger elevators | 27.5-year (review) | age-restricted (55+) senior apartments |
| Patient parking, site lighting, canopy, signage | 15-year | medical office buildings |
| Patient parking, site lighting, signage, landscaping | 15-year | dental offices |
| Pay stations, POS & site controllers | 5-year | car washes |
| Per-bed furniture (beds, desks, dressers, seating) | 5-year | student housing |
| Per-operatory utility drops (water, air, vacuum, drain) | 5-year | dental offices |
| Perimeter & play-yard fencing | 15-year | schools & childcare centers |
| Perimeter fencing, guard shack & gates | 15-year | distribution centers |
| Perimeter fencing, security gates & bollards | 15-year | industrial yards & laydown facilities |
| Perimeter fencing, site lighting & mailboxes | 15-year | mobile-home & RV parks |
| Perimeter fencing/gates, site lighting, gate arm, signage, drainage | 15-year | self-storage facilities |
| Phone-booth pods & modular focus rooms — freestanding acoustic units | 5-year | coworking & flex office |
| Playground (if a school is attached) | 15-year | churches & religious facilities |
| Playground & site play equipment | 15-year | schools & childcare centers |
| Pneumatic tube system — stations, blowers, tubing network | 5-year | hospitals |
| Pool & spa mechanical equipment | 5-year | hotels |
| Pool & spa mechanical equipment | 5-year | limited-service hotels |
| Pool mechanical equipment | 5-year | motels |
| Pools, spas & decorative water features — mechanical systems | 5-year | resorts |
| Porte-cochère / entry canopy | 15-year to 39-year | funeral homes |
| POS counters/cash wraps and POS/data/security cabling | 5-year | retail |
| Preparation-room specialty plumbing & ventilation | 5-year | funeral homes |
| Pro-shop fixtures & display casework | 5-year | golf & country clubs |
| Process equipment & dedicated power | 5-year to 7-year | agricultural & food-processing facilities |
| Process gas & DI/RO water piping — specialty gases, deionized/reverse-osmosis loops | 5-year | laboratories |
| Pylon & monument signage structures | 15-year | strip & neighborhood shopping centers |
| Pylon sign structure, canopy foundations, spill containment / oil-water separator, bollards | 15-year | gas stations & convenience stores |
| Raised access floor | 5-year | data centers |
| Raw grading, excavation & underlying land | non-depreciable | industrial yards & laydown facilities |
| Receiving-dock equipment — levelers, seals & bumpers | 5-year | big-box retail |
| Reception/pro-shop millwork; branded finishes; sauna/steam, pool mechanical (where present) | 5-year | fitness & gyms |
| Recreation equipment — marina, golf, tennis, and fitness systems | 5-year | resorts |
| Refrigerated display cases & removable walk-in fixtures | 5-year | grocery & supermarket buildings |
| Refrigeration | 5-year | funeral homes |
| Refrigeration & cold rooms | 5-year to 7-year | agricultural & food-processing facilities |
| Removable finishes — carpet, decorative & accent lighting | 5-year | student housing |
| Removable floor coverings & accent lighting | 5-year | short-term rental (STR) portfolios |
| Resident-room finishes & specialty HVAC — casework, finishes, treatment-area air handling | engineer review | skilled-nursing facilities |
| Resident-unit finishes, appliances & cabinetry | 5-year | assisted-living & senior-living facilities |
| Revenue-control equipment (PARCS) — entry/exit gates, ticket dispensers, pay-on-foot stations, LPR | 5-year | parking structures |
| Roll-up storage unit doors | 5-year | self-storage facilities |
| Room FF&E — beds, case goods, and seating where owned | 5-year | motels |
| Sanctuary AV & sound systems | 5-year | churches & religious facilities |
| Sanitary stainless fit-out | 5-year to 7-year | agricultural & food-processing facilities |
| Scanner cooling — dedicated CRAC/heat-rejection to the equipment room | engineer review | imaging & diagnostic centers |
| Scrub sinks & sterile-processing plumbing — decon sinks, RO feed to washers/sterilizers | 5-year | ambulatory surgery centers (ASCs) |
| Security & access-control systems | 5-year | cannabis cultivation & retail |
| Security, alarm & camera systems — DVR/NVR, motion and glass-break sensors, duress alarms | 5-year | bank & credit-union branches |
| Security, cameras, keypad & gate access | 5-year | self-storage facilities |
| Security, CCTV, access control & low-voltage cabling | 5-year | distribution centers |
| Service-bay vehicle lifts, alignment racks, tire/balancer equipment | 5-year | auto dealerships |
| Shared parking & podium — structured or grade parking serving both uses | 15- or 39-year | mixed-use buildings |
| Showroom OEM image-program finishes, display/accent lighting, digital signage/AV | 5-year | auto dealerships |
| Signage & monument — exterior identification, wayfinding | 5- or 15-year | office buildings |
| Signage & paving — pylon signage, branded canopy graphics, lot striping | 5- or 15-year | bank & credit-union branches |
| Signage & roadside pylon | 15-year | motels |
| Signage & wayfinding — level markers, dynamic space-count displays, directional signage | 5-year | parking structures |
| Site & parking-lot lighting | 15-year | big-box retail |
| Site & walkway lighting | 15-year | motels |
| Site amenities — pool, clubhouse FF&E, playground, grills | 5- or 15-year | multifamily & apartment buildings |
| Site amenities — walking paths, garden, covered parking | 15-year | age-restricted (55+) senior apartments |
| Site amenities & paving — courtyards, walking paths, landscape features, parking | 15-year | assisted-living & senior-living facilities |
| Site drainage, retention & stormwater systems | 15-year | industrial yards & laydown facilities |
| Site improvements — plaza paving, landscaping, exterior lighting, signage | 15-year | mixed-use buildings |
| Site lighting — pole bases, fixtures & site branch wiring | 15-year | strip & neighborhood shopping centers |
| Site lighting, signage & fencing | 15-year | multifamily & apartment buildings |
| Site lighting, signage & landscaping | 15-year | flex & light-industrial buildings |
| Site lighting, signage & perimeter fencing | 15-year | build-to-rent (BTR) communities |
| Site utilities — water, sewer & storm distribution | 15-year | build-to-rent (BTR) communities |
| Site utilities & drainage (mains, lift stations, storm) | 15-year | mobile-home & RV parks |
| Site work — parking, paving & landscaping | 15-year | student housing |
| Site work (paving, utilities, yard) | 15-year | agricultural & food-processing facilities |
| Sitework, paving & dock aprons | 15-year | cold-storage & refrigerated warehouses |
| Slip utility pedestals — power & water | 5-year / 15-year | marinas |
| Sound / AV distribution; studio specialty lighting & controls | 5-year | fitness & gyms |
| Sound reinforcement systems | 5-year | entertainment venues |
| Specialty & supplemental HVAC | 5-year / 39-year | entertainment venues |
| Specialty athletic flooring (rubber / cushioned / sprung) | 5-year | fitness & gyms |
| Specialty electrical serving refrigeration & departments | 5-year | grocery & supermarket buildings |
| Specialty floor drains & trench drains | 39-year | bars & breweries |
| Specialty freezer & rapid-close doors, air curtains | 5-year | cold-storage & refrigerated warehouses |
| Specialty high-bay lighting & dedicated power | 5-year | aircraft hangars |
| Specialty plumbing — scrub sinks, dialysis loops, eyewash | 5-year | medical office buildings |
| Specialty pressure-relationship HVAC — isolation rooms, OR suites, pharmacy clean rooms | engineer review | hospitals |
| Stacking-lane & vacuum-pad paving, oil-water separator, canopies, lot lighting | 15-year | car washes |
| Standby generators & paralleling gear | 5-year to 7-year | data centers |
| Storefront, entry vestibule & display lighting | 5-year | big-box retail |
| Structured data & low-voltage cabling — Cat-6/fiber backbone, patch panels, IDF/MDF racks | 5-year | office buildings |
| Supplemental & tenant HVAC — fan-powered boxes, tenant condenser water taps, floor-level VAV serving specific loads | 5-year | CBD high-rise office towers |
| Supplemental & tenant HVAC — restaurant make-up air, retail dedicated units | 5-year | mixed-use buildings |
| Supplemental HVAC — server-room CRAC units, conference-room dedicated cooling | 5-year | office buildings |
| Teller-line millwork & undercounter equipment — teller counters, cash recyclers, under-counter steel | 5-year | bank & credit-union branches |
| Tenant improvements — carpet & resilient flooring, glass storefronts, demountable partitions, casework | 5- or 15-year | office buildings |
| Tenant-improvement finishes — floor-by-floor carpet, ceilings, partitions, millwork | 5- or 15-year | CBD high-rise office towers |
| Tennis, pool & racquet amenity systems | 15-year / 5-year | golf & country clubs |
| Theatrical & decorative lighting | 5-year | churches & religious facilities |
| Theatrical & specialty lighting | 5-year | entertainment venues |
| Tiered & fixed seating | 5-year / 39-year | entertainment venues |
| Traffic coatings & deck sealers — waterproofing membranes, wearing-surface coatings | 5- or 15-year | parking structures |
| Trailer court & staging apron — heavy reinforced paving | 15-year | distribution centers |
| Trailer laydown & maneuvering paving — heavy-duty concrete/asphalt | 15-year | truck terminals |
| Truck scales / weigh-in-motion equipment | 5-year | truck terminals |
| Truck scales & weigh equipment | 5-year | industrial yards & laydown facilities |
| Truck-court & trailer paving — heavy-duty reinforced concrete | 15-year | warehouses & distribution centers |
| Truck-court & trailer paving, heavy site lighting, drainage, fencing | 15-year | manufacturing facilities |
| Tub / bathing-room specialty plumbing — therapeutic tubs, spa lifts, dedicated hot water | 5-year | skilled-nursing facilities |
| Tunnel equipment — conveyor/correlator, wash arches, applicators | 5-year | car washes |
| Under-bar refrigeration & glass washers | 5-year | bars & breweries |
| Under-slab floor heating / frost-heave protection | 15-year | cold-storage & refrigerated warehouses |
| Uninterruptible power supply (UPS) & battery plant | 5-year | data centers |
| Unit appliances (ranges, refrigerators, dishwashers, disposals) | 5-year | multifamily & apartment buildings |
| Unit appliances, cabinetry & removable finishes | 5-year | build-to-rent (BTR) communities |
| Unit finishes, appliances & removable cabinetry | 5-year | age-restricted (55+) senior apartments |
| Upland paving & site lighting | 15-year | marinas |
| Upper-floor residential finishes — unit flooring, cabinetry, appliances | 5-year | mixed-use buildings |
| Utility pedestals & hookups (water, sewer, electric per pad) | 15-year | mobile-home & RV parks |
| Vault door & modular vault — day-gate, modular panel vault or safe-deposit modules | 5- or 39-year | bank & credit-union branches |
| Vehicle lifts & alignment racks | 5-year | auto-service & collision centers |
| Vehicle-exhaust extraction systems | 5-year | auto-service & collision centers |
| Walk-in cooler & freezer — removable fixtures | 5-year | quick-service & drive-thru restaurants |
| Walk-in coolers & freezers (box, refrigeration, insulated panels) | 5-year | restaurants |
| Warehouse low-voltage & security — data backbone, WiFi, scanners, cameras | 5-year | warehouses & distribution centers |
| Wash-down specialty plumbing & floor drains | 5-year to 15-year | agricultural & food-processing facilities |
| Water reclamation & treatment; chemical delivery & tunnel controls | 5-year | car washes |
| White-box tenant build-out finishes | 5-year | strip & neighborhood shopping centers |
| Window-washing rigging & davits — roof-mounted maintenance equipment | 5-year | CBD high-rise office towers |
| Yard & high-mast lighting | 15-year | truck terminals |
| Yard & pole lighting | 15-year | industrial yards & laydown facilities |
| Yard & pole lighting on the trailer court | 15-year | distribution centers |
| Yard fire loop, hydrants & yard fire pump | 15-year | warehouses & distribution centers |
See the glossary for the underlying terms, and each property-type guide for the component's full authority and caveat.