Average Percentages Reallocated to Shorter Depreciation
Property Type	Average Eligible Percentages
Apartment / Multi-family	20% - 35%
Assisted Living / Senior Living Facility	15% - 25%
Automobile Dealership	25% - 50%
Bank	15% - 30%
Computer Operations / Technology Center	20% - 60%
Fitness Center / Health Club	20% - 30%
Golf Course	20% - 40%
Grocery Store	20% - 30%
Hotel and Motel	20% - 30%
Manufacturing - Heavy	30% - 60%
Manufacturing - Light	20% - 40%
Medical Office Building / Surgery Center	20% - 40%
Office Building	20% - 40%
Research and Development	20% - 60%
Restaurants	20% - 40%
Retail Store	20% - 30%
Self Storage Facility	20% - 80%
Shopping Malls - Regional or Strip	10% - 30%
Tenant Improvements	10% - 50%
Theater	20% - 30%
Warehouse	5% - 10%