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 BUILDINGGENERAL COMPONENTS OF A BUILDINGESTIMATED USEFUL LIFE
(in years)
Building Shell





Site Preparation50
Foundation50
Steel Frame50
Construction Exterior50
Floor Structure50
Walls-Exterior50
Roof Structure50
Building FinishesRoof Cover20
Construction Interior20
Floor Cover20
Building Services Systems Electric23
Heating, Ventilation & AC23
Plumbing23
Fire Protection23
Elevators23
Fixed Equipment


Fixed Equipment 20 yr20
Fixed Equipment 15 yr15
Fixed Equipment 10 yr10
IT & Network Infrastructure10