It depends. Restaurant signs have a useful life of 15 years, except for signs with LED's. Sign with Led's have a useful life of 5-years according to this IRS source. For the Reach-in Freezer, Food Warmer, eating utensils and table, these would have a useful life of 7 years. This is mentioned in Publication 946 in the section Which Property Class Applies Under GDS because it is a property that does not have a class life and has not been designated by law as being in any other class.
The kitchen floor is a permanent part of the building so this is depreciated for 39 years using a Alternative Depreciation Schedule (ADS) straight-line method.
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