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.
How to read an asset class. The Rev. Proc. 87-56 tables come in two halves, and they are chosen differently. Table B-1 covers specific depreciable assets used in all business activities — office furniture (00.11), information systems (00.12), land improvements (00.3) — and is keyed to what the asset is. Table B-2 is keyed to the taxpayer's business activity: class 57.0, Distributive Trades and Services, covers "assets used in wholesale and retail trade, and personal and professional services," so it is available because of the business being carried on, not because a component is inherently a "57.0 item." IRS Pub. 946 directs you to check Table B-1 first, and if the asset is described there, to also check Table B-2 for the activity in which it is used. So a 57.0 citation on this page is shorthand for "this is the class a study would normally reach for an asset of this kind used in this activity" — the recovery period still turns on the facts of the property.
| 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 (contested — see the self-storage guide); 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- or 39-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 | 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 |
| Boat lifts & travel-lift equipment | 5-year | marinas |
| Branded interior finishes, specialty interior signage, fitting rooms | 5-year | retail |
| Brewhouse, fermentation tanks & process piping | 5-year | bars & breweries |
| Building management & low-voltage systems | 5-year (engineer review) | 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 |
| 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 (engineer review) | data centers |
| Client parking, outdoor dog run/exercise yard, site lighting, signage | 15-year | veterinary clinics |
| Climate-control HVAC (climate-controlled units) | 5-year (engineer review) | 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 |
| 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 finishes — lobby, corridor and amenity flooring, décor lighting | 5- or 15-year | mixed-use buildings |
| 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 |
| 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 (engineer review) | data centers |
| Cross-dock levelers, seals, shelters, restraints & bumpers | 5-year | distribution 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 | 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 & millwork lobby / public-space finishes | 5-year | hotels |
| Decorative, track & accent (merchandising) lighting | 5-year | retail |
| 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 |
| 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 / door leaf: engineer review | flex & light-industrial buildings |
| Dock equipment — levelers, seals, shelters, bumpers, restraints | 5-year | warehouses & distribution centers |
| Door operating machinery — hydraulic power unit, motor, controls | engineer review | aircraft hangars |
| 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 | engineer review | 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 (engineer review) | 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 |
| Epoxy floor coatings & hangar-floor finishes | 5-year | aircraft hangars |
| 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 signage & monument identification | 15-year | hotels |
| Fellowship / commercial kitchen equipment | 5-year | churches & religious facilities |
| Floating & fixed docks, piers, and gangways | 15-year / 5-year | marinas |
| 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 / engineer review | aircraft hangars |
| Fuel systems & dispensers | 5- or 15-year | marinas |
| Full-wall mirror systems | 5-year (installation-dependent) | fitness & gyms |
| 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 |
| Grain / bulk storage & handling systems | 7-year (engineer review) | 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 |
| 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 door leaf, track & frame — bi-fold, hydraulic-swing or fabric | 39-year | aircraft hangars |
| Hangar structure, roof & foundation | 39-year | aircraft hangars |
| 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 |
| 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 improvements | 15-year | churches & religious facilities |
| Landscaping & site improvements around the clubhouse | 15-year | golf & country clubs |
| 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 |
| Landscaping, irrigation, site drainage & detention | 15-year | self-storage facilities |
| Lead-lined partitions & doors | engineer review | medical office buildings |
| Lighting & ventilation / CO monitoring — LED fixtures, exhaust fans, CO sensor network | 5- or 39-year | parking structures |
| Low-voltage — data cabling, security, cameras | 5-year | flex & light-industrial buildings |
| 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 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 |
| Movable corridor partitions, aisle lighting, wayfinding | 5-year | self-storage facilities |
| 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 & 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 |
| 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, apron paving & site lighting | 15-year | auto-service & collision centers |
| Parking, drive aisles & modest truck court | 15-year | flex & light-industrial buildings |
| 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-operatory utility drops (water, air, vacuum, drain) | 5- or 39-year | dental offices |
| Perimeter & play-yard fencing | 15-year | schools & childcare centers |
| Perimeter fencing, guard shack & gates | 15-year | distribution centers |
| Perimeter fencing/gates, site lighting, gate arm & call box, monument signage | 15-year | self-storage facilities |
| 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 |
| 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 |
| 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- or 39-year | data centers |
| 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 |
| 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 floor coverings & accent lighting | 5-year | short-term rental (STR) portfolios |
| Rental-office FF&E, low-voltage & data | 5-year | self-storage facilities |
| Rental-office furniture | 7-year | self-storage facilities |
| 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 (contested) | self-storage facilities |
| Sanctuary AV & sound systems | 5-year | churches & religious facilities |
| Sanitary stainless fit-out | 5-year to 7-year | agricultural & food-processing facilities |
| 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 & wayfinding — level markers, dynamic space-count displays, directional signage | 5-year | parking structures |
| Site & parking-lot lighting | 15-year | big-box retail |
| 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 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 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 (installation-dependent) | 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 | engineer review | 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 — 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 |
| 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 |
| 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 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 |
| 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 |
| 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.