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.