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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.
Leasehold Improvements. When you build out space for a tenant, the IRS lets you depreciate those âleasehold improvementsâ over 15 years instead of 39 years. This is because you usually have to undo and redo leasehold improvements every time a tenant moves out, so the improvements donât last as long as your building.