Excerpt - Class Lives and Recovery Periods (Rev. Proc. 87-56)

Recovery Period (in years)
Asset Class	Description of Assets	Class Life (in years)	General Depreciation System	Alternative Depreciation System
00.11	Office Furniture, Fixtures, and Equipment: Includes furniture and fixtures that are not a structural component of a building. Includes such assets as desks, files, safes, and communications equipment. Does not include communications equipment that is included in other classes	10	7	10