We just completed a study for a dental practice that just constructed a 3 story, mixed-use facility. It has 22,500 s.f. and tax-basis of $3.98MM. After completing our site analysis and reviewing all AIA data and construction drawings, we re-classified 33.6% of the building’s assets from 39-year SL depreciation to 5- and 15-year MACRS depreciation.…