Baseboard Heater Depreciation Schedule?

[Scott Bartlett]

The life expectancy of electric baseboard heaters is about 10-15 years, but according to the IRS Depreciation schedule, would electric baseboard heaters qualify as a "furnace" and have to be depreciated over 27.5 years?

I have a property that is entirely heated by eletric baseboard heat, and was wondering what class of deprication I need to put these heaters into.

[Scott Bartlett]

Anyone?

I've been reading that Kitchen Cabinets can be depreciated over a 5 year schedule, unless it is part of a MAJOR kitchen renovation?

All of these improvements have been done BEFORE the property was placed into service, as an effort to get the property into rentable condition.