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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
3) Building and tenant improvements. Most non-residential building improvements are depreciated for tax purposes over 39 years (residential over 27.5 years). Some commercial building improvements made pursuant to a lease may qualify for a shorter 15 year tax life. Other asset additions may qualify for even shorter 5 or 7 year depreciable lives.