| Item | Type | Period | Balance | Description | | Land | | duration | | Part of earth's surface not covered by water. |
| Land Improvements | | duration | | Additions or improvements to real estate held. |
| Leasehold Improvements | | duration | | Additions or improvements to assets held under a lease arrangement. |
| Building | | duration | | Facility held for productive use including, but not limited to, office, production, storage and distribution facilities. |
| | duration | | |
| Manufacturing Facility | | duration | | Structure used in the manufacturing of goods. |
| Land and Land Improvements | | duration | | Real estate held and assets that are an addition or improvement to real estate held. |
| Leaseholds and Leasehold Improvements | | duration | | Asset held by lessee under finance lease and addition or improvement to asset held under lease arrangement. |
| Building and Building Improvements | | duration | | Facility held for productive use including, but not limited to, office, production, storage and distribution facilities and any addition, improvement, or renovation to the structure, for example, but not limited to, interior masonry, interior flooring, electrical, and plumbing. |
| | duration | | |