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.
