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 |