The outdoor lighting for commercial rental property would be considered a land improvement (as long as it's not part of the building structure):
- Asset class: 00.3
- Class Life: 20 years
- GDS Recovery Period (MACRS): 15 years
- ADS Recovery Period: 20 years
Additional
information, including a table of class lives and recovery periods, can be
found in IRS Pub. 946 -
How To Depreciate Property.
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