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Returning Member
posted Mar 11, 2024 8:28:21 PM

depreciation question

What are the useful life of the following assets: All of the following assets are used in a Restaurant Business 1) signage 2) reach-in freeze 3) food warmer 4) kitchen floor replacemen 5) Kitchenware 6) table for customers use

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1 Replies
Employee Tax Expert
Mar 12, 2024 6:15:11 AM

The depreciable life for:

  • Reach-in freezer-7 years
  • Food warmer- 7 years 
  • Kitchenware- 7 years
  • Table for customers use- 7 years
  • Signage- signage has been typically depreciated for 15 years with the exception of LED signs that are depreciated for 5 years.  See Internal Revenue Ruling.
  • Kitchen floor replacement- since the replacement is being done to a commercial property the depreciable life is 39 years.

For more information refer to IRS Publication 946.