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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 are no longer depreciated as 15 year property. They are now depreciated as 39 Year property the same as commercial buildings. If you don't stay the full 39 years you take the remaining basis in the year of disposition.