Building Components
Corresponding Policy: See ‘Fixed Asset Building Component Depreciation’ policy.
Corresponding Forms: N/A
Process: Seeking Additional Help on the Estimated Useful Life of Various Components
| GENERAL COMPONENTS OF A BUILDING | GENERAL COMPONENTS OF A BUILDING | ESTIMATED USEFUL LIFE (in years) |
|---|---|---|
| Building Shell | Site Preparation | 50 |
| Foundation | 50 | |
| Steel Frame | 50 | |
| Construction Exterior | 50 | |
| Floor Structure | 50 | |
| Walls-Exterior | 50 | |
| Roof Structure | 50 | |
| Building Finishes | Roof Cover | 20 |
| Construction Interior | 20 | |
| Floor Cover | 20 | |
| Building Services Systems | Electric | 23 |
| Heating, Ventilation & AC | 23 | |
| Plumbing | 23 | |
| Fire Protection | 23 | |
| Elevators | 23 | |
| Fixed Equipment | Fixed Equipment 20 yr | 20 |
| Fixed Equipment 15 yr | 15 | |
| Fixed Equipment 10 yr | 10 | |
| IT & Network Infrastructure | 10 |